Classify costs

Following is a list of various costs incurred in producing toy robotic helicopters. With respect to the production and sale of these helicopters, classify each cost as either variable, fixed, or mixed.

Property taxes, 210,000 per year on factory building and equipment

Janitorial costs, $5,000 per month

Metal

Packaging

Salary of plant manager

Oil used in manufacturing equipment

Cost of labor for hourly workers

Plastic

Straight-line depreciation on the production equipment

Computer chip (purchased from a vendor)

Electricity costs, $0.10 per kilowatt-hour

Rent on warehouse, $12,000 per month plus $20 per square foot of storage used

Pension costs, $0.75 per employee hour on the job

Hourly wages of machine operators

Property insurance premiums, $2,000 per month plus $0.008 for each dollar of property over $1,000,000