BRIEF EXERCISE 2-2 Identifying Variable and Fixed Costs [LO1 - CC1] Following are a number of costs that are incurred in a variety of organizations. Required: Classify each cost as variable or fixed with respect to the number of units sold or services provided by the organization by placing an X in the appropriate column. The costs of advertising a U2 rock concert in Vancouver. Depreciation on the Hard Rock Caf building in Ottawa. The electrical costs of running a roller coaster at West Edmonton Mall. Property taxes on your local cinema. The costs of synthetic materials used to make Reebok running shoes. The costs of shipping Apple iPods to retail stores. The cost of leasing a CT-scan diagnostic machine at the American Hospital in Paris