Bridges and Roads is an entity engaged in road construction. Some selected items from its chart of accounts are listed below.

Required

For each account, indicate whether the account represents a fixed, variable or mixed cost for the operation of road construction activity. If mixed, indicate whether it is predominantly fixed or variable. 

Explain your answers.

(a) Staff wages

(b) Clerical wages

(c) Rent

(d) Licenses

(e) Insurance

(f) Office supplies

(g) Professional dues

(h) Professional subscriptions

(i) Property taxes

(j) Advertising