Basic. Classify each of the following as being usually fixed (F), variable (V), semi-fixed (SF) or semi-variable (SV):

(i) direct labour;

(ii) depreciation of machinery;

(iii) factory rental;

(iv) supplies and other indirect materials;

(v) advertising;

(vi) maintenance of machinery;

(vil) factory manager’s salary;

(viii) Supervisory personnel;

(ix) royalty payments.