When managers face a decision about whether to add or delete a product, service or department, it is useful to classify the associated fixed costs as avoidable or unavoidable. Indicate whether the following fixed costs are typically avoidable or unavoidable if a company deletes a product. Assume that the company produces many products in a single plant.

1. Advertising costs for the product. The company places specific ads just for this product.

2. Salary of the plant manager.

3. Rent for the plant building.

4. Insurance costs on equipment used to produce the product. The company will sell the equipment if it discontinues the product.