Classify each of the following costs as fixed or variable:

a. Cost of French fries used at a McDonald’s restaurant

b. Hourly wages paid to cashiers at The Home Depot

c. Monthly sugar costs for The Hershey Company

d. Cost of fuel used by Old Dominion Freight Line, a national trucking company

e. Shipping costs at Amazon.com

f. Monthly rent for Onyx Nail Bar, a nail salon in Dallas, Texas g. Sales commissions at Tampa Honda in Florida h. Monthly insurance costs for the building housing the administrative offices of Panera Bread in St. Louis, Missouri i. Monthly depreciation of equipment used in the customer service department at Klaben Ford Lincoln, a car dealership in Kent, Ohio j. Cost of rubber used to manufacture L.L.Bean boots k. Cost of oranges sold at a Kroger grocery store l. Monthly office lease costs for the Portland office of EY, a global audit firm m. Monthly cost of coffee at a Dunkin store n. Property taxes for an Applebee’s Neighborhood Grill & Bar o. Depreciation of exercise equipment at an LA Fitness club