Canada Croon Co is based in Collingwood, Ontario. They produce recordings of owl and other bird calls that are sold around the world. The following is a list of costs that are incurred at the Collingwood office. The cost driver is the number of recordings made. Zoology students on summer job programs form the majority of the direct labour pool and are paid on an hourly basis. Other office workers are salaried.

Classify each of the following costs as variable, fixed, mixed or step costs:

Canada Croon Co is based in Collingwood, Ontario. They produce recordings of owl and other bird calls that are sold around the world. The following is a list of costs that are incurred at the Collingwood office. The cost driver is the number of recordings made. Zoology students on summer job programs form the majority of the direct labour pool and are paid on an hourly basis. Other office workers are salaried. Classify each of the following costs as variable, foed, mixed or step costs: Rent for the office DVDs to store the recordings on and sell Utilities for the office Office receptionist Kickoff staff party for all office workers which is prebooked in advance each year and includes venue rental, food and entertainment (a live bird show!). 1 Variable cost 2. Fixed cost Office security costs from an external vendor who charges a base fee per month plus a standard fee 3. Mixed cost per visit 4. Step cost Office direct labour costs Office supervisor costs (each supervisor can supervise either the weekday shift or the weekend shift if a second shift is required) Lease costs for the packaging machines which can each package 500 recordings per month Depreciation for the recording machines (calculated on a straight line basis 250