below are listed various costs that might be found in a service merchandising or manufacturing company.

bread used to make sandwiches in a cafeteria

advertising by an engineering firm

mangoes processed and canned by an agricultural cooperative

shipping of canned mangoes for an agricultural cooperative to its customer

insurance on a factory producing carnival costumes

salary of a supervisor

property taxes of a building

lubricants used on printing equipment

solder used in producing electrical appliances

bad debt expenses

boxes used in packaging

1. classify each cost as being either variable of fixed with respect to vlolume or level of activity.

2 classify each cost as being either a selling and administrative cost or a product cost