Below are a number of costs that are incurred in a variety of organizations:
1. X-ray film used in the radiology lab at Queens Medical Centre in Nottingham
2. The costs of advertising a Madonna rock concert in London
3. Depreciation on the Planet Hollywood restaurant building in Hong Kong
4. The electrical costs of running a roller coaster at Tivoli in Copenhagen
5. Property taxes on a local cinema
6. Commissions paid to salespersons at McGraw-Hill
7. Property insurance on a Coca-Cola bottling plant
8. The costs of synthetic materials used to make Nike running shoes
9. The costs of shipping Panasonic televisions to retail shops
10. The cost of leasing an ultra-scan diagnostic machine at St Thomas's hospital in London.

Required
Classify each cost as being variable or fixed with respect to the number of units of product or services sold by the organization. Set out your answers as follows. Place an X in the appropriate column for each cost to indicate whether the cost involved would be variable or fixed with respect to the number of units of products or services sold by the organization.

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Cost Item Variable Cost behaviour Fixed