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Classify Costs Following is a list of various costs incurred in producing and selling college textbooks. With respect to the production and sale of textbooks, classify each cost as either variable, fixed, or mixed. 1. Art commission of $36,000 paid for use of art on textbook cover. 2. Sales commissions paid sales representatives based upon number of textbooks sold. 3. Electricity costs, $0.04 per kilowatt-hour. 4. Hourly wages of operators of printing presses. 5. Janitorial costs, $5,000 per month. 6. Packaging for customized texts and texts shipped with software codes. 7. Paper used in printing the textbooks. 8. Property insurance premiums, $1,800 per month plus $0.05 for each dollar of property over $2,000,000