3-32 Identifying Discretionary and Committed Fixed Costs Identify and compute total discretionary fixed costs and total committed fixed costs from the follow- ing list prepared by the accounting supervisor for Kasay Building Supply: Advertising $21,000 Depreciation 48.000 Health insurance for the company's employees 24,000 Management salaries 87,500 Payment on long-term debt 48,500 Property tax 30,000 Grounds maintenance 7,000 Office remodeling 24,000 Research and development 45,500