An automobile manufacturing plant receives the various component parts for its vehicles, assembles the parts into automobiles and then paints them. Classify the followings as Fixed or Variable Cost?

a. Salary of the Supervisor of the Painting Department

b. Paint used on Finished Vehicles

C. Mortgage Payment on the loan taken out to purchase the manufacturing plant

d. Property taxes charged on the property that contains the plant

e. Transportation costs charged by a delivery firm to delivery parts to the plant from the outside firms where they're sourced