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

(SV):

(a) direct labour;

(b) depreciation on 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.

Appendix