Identify fixed and variable costs OBJ. 1 Intuit Inc. develops and sells software products for the personal finance market, including popular titles such as Quickbooks® and TurboTax®. Classify each of the following costs and expenses for this company as either variable or fixed to the number of units produced and sold:

a. Packaging costs

b. Sales commissions

c. Property taxes on general offices

d. Shipping expenses

e. Straight-line depreciation of computer equipment

f. President’s salary g. Salaries of software developers h. Salaries of human resources personnel i. Wages of telephone order assistants j. CDs k. Users’ guides