An experienced company uses account analysis to separate its costs. For each of the following costs, indicate the category in which it would likely be classified:

i. Variable

ii. Fixed

iii. Mixed

Costs:

a. Sale representatives’ commissions

b. Direct materials (ignore purchasing discounts)

c. Training seminar

d. Depreciation

e. Rent

f. Utilities

g. Monthly data analytics software fee

h. Insurance