The enterprise produces a product and sells one for 100 TL. Below is the lowest of the business in the last 12 months and the costs in the highest production volumes are given.

Costs (TL) Production Volumes (Number) 4.000 8.000

Direct Raw Material Costs 60,000 120,000

Direct Labor Costs 80.000 160.000

General Production Costs:

Indirect Matter and Materials 25.000 50.000

Indirect Labor 40.000 60.000

Depreciation 20,000 20,000

Operating expenses:

Sales Personnel Wages and Expenses 50.000 80.000

Administrative Personnel Wages and Expenses 30.000 30.000

Advertising 45,000 45,000

Other 15.000 20.000

Total 365,000 585,000

Wanted:

a) Fixed expenses of the business.

b) Variable expenses of the business.

c) Semi-variable-semi-fixed expenses of the business.