46 ICHAPTER 18 Chapter 18 Problems Basic Problems B-18.01 Identification of cost behavior characteristics Each of the cost "types below should be matched to one of the descriptions that follow. Variable Fixed (discretionary) Fixed (committed) Mixed (a) (b) (c) (d) Property taxes on land and building Billboard advertising campaign Raw material used in a manufacturing process Employee picnic with band, food, and door prizes B-18.02 Fixed and variable cost calculations