Below are details of a number of costs, please categorise them into the various categories (fixed, variable, semi-variable):

„„ Food served at an event as part of the attendance fee per person, prepared and served to standard portion sizes.

„„ Food provided in the staff canteen of a service business.

„„ Electricity charge consisting of a flat basic charge plus a variable charge after a minimum number of units have been used.

„„ Depreciation of equipment where the charge is calculated by the straight line basis.

„„ Salaries of maintenance staff where 1 member of staff is required for 150 bedrooms or less, 2 members of staff for 151–300 bedrooms, 3 members of staff for 301–450 bedrooms and so on.

„„ Aircraft maintenance staff working for an airline based at one hub airport.