Classify each of the following cost as fixed or variable

1. Credit card transaction feed paid by retailer - $0.20 per transaction plus 2% of the sales amount
2. Yearly salaries paid to marketing staff
3. Gasoline used to drive company shuttle
4. Syrup used by an ice cream parlour
5. Property tax on an electronics factory
6. Annual contract for company landscaping
7. Boxed used to package computer components at Dell
8. Wages paid to hourly retail staff at the company store
9. Annual Web hosting fee for company Website
10. Cost of coffee sold at Starbucks
11. Monthly lease payment on branch office
12. Straight-line depreciation on production equipment
13. Rental car fees for company business travellers contract billed at $0.25 per kilometre
14. Commissions paid to sales staff 7% of sales reve