Identifying cost behavior Perry Copies Company provides professional copying services to customers through the 20 copy stores it operates in the southwestern United States. Each store employs a manager and four assistants.

The manager earns $3,500 per month plus a bonus of 3 percent of sales. The assistants earn hourly wages. Each copy store costs $3,000 per month to lease. The company spends $5,000 per month on corporate-level advertising and promotion.

Required Classify each of the following costs incurred by Perry Copies as fixed, variable, or mixed.

a. Store manager’s salary relative to the number of copies made for customers.

b. Cost of paper relative to the number of copies made for customers.

c. Lease cost relative to the number of stores.

d. Advertising and promotion costs relative to the number of copies a particular store makes.

e. Lease cost relative to the number of copies made for customers.

f. Assistants’ wages relative to the number of copies made for customers.