Classify each of the following as being usually fixed (F), variable (V), semi-fixed

(SF) or semi-variable (SV):

(a) direct labour;

(b) depreciation of machinery;

(c) factory rental;

(d) supplies and other indirect materials;

(e) advertising;

(f} maintenance of machinery;

(g) factory manager’s salary;

(h) supervisory personnel;

(i) royalty payments.

(2 marks)