$2-27$ Variable and fixed costs. Accounting firm Weetman, Doemen, & Co conducts a variety of activities

for small and medium $($SM$)$ firms. The number of employees on January $1,2009,$ was $25.$ Due to frequent

mergers and acquisitions, a lot of SM firms are taken over. The consequence of this is that the accountant

of the larger firm also provides services to the merged SM firm.

As Weetman, Doemen, & Co$$s clients consist mainly of SM firms, business has decreased. The

acquisition of new clients and$/$or increasing business with existing clients hasn$$t had any results. Weetman,

Doemen, & Co was forced to decrease its number of employees, mainly through natural outflow, and by the

end of $2013$ the number of employees was $17.$ When the contract of an employee is terminated, a notice

period of two months must be taken into account. In January and February $2013$ no employees were notified

to leave the company.

$1.$ Are the labor costs concerning the month of March $2013$ fixed or variable?

$2.$ Are the labor costs concerning the period between January $2009$ and March $2013$ fixed or variable