a) The following is an extract of a cost report for Best Car Wash for the six months from Jun to Nov. Management considers the activities in these six months as within the relevant range for the purpose of cost estimation. Car washing Number of labour costs Month cars washed ($) . Jun 500 7,000 Jul 520 7,200 Aug 480 6,800 Sep 510 7,100 Oct 400 6,000 Nov 600 8,000 Based on the above data, determine the cost behaviour of the car washing labour cost. Justify your answer. b) Quality Press Ltd produces a number of products, including a weekly newspaper called The Quality Times, customised business cards and printed stationery. In preparing next year's budget, the accountant is analysing the behaviour of the company's major costs, listed below, and considering possible cost drivers. (a) The cost of paper used in the Quality Times. each edition comprises 40 pages. (b) The cost of the card used for business cards. (c) The cost of the lease on the company building. (d) The cost of setting up the printing presses. (e) The cost of leasing and running the trucks that deliver the Quality Times to wholesale customers each week. Business cards and printed stationery are picked up by customers. (f) The cost of the graphic artist who designs customers' business cards. This person is not an employee and is paid a set amount per card design. (g) The cost of an external marketing consultant who obtains advertising for the Quality Times. This person is paid a percentage of advertising revenue. Required: Classify each of the above costs as fixed, variable or semi variable, and indicate an appropriate cost driver, where applicable.