Classify each of the following costs as fixed or variable:

a.	Cost of coffee used at a Starbucks store
b.	Hourly wages paid to sales clerks at Best Buy
c.	Monthly flower costs for a florist
d.	Cost of fuel used for a national trucking company
e.	Shipping costs for Amazon.com

f.	Monthly rent for a nail salon
g.	Sales commissions at a car dealership
h.	Monthly insurance costs for the home office of a company
i.	Monthly depreciation of equipment for a customer service office
j.	Cost of fabric used at a clothing manufacturer

k.	Cost of fruit sold at a grocery store
l.	Monthly office lease costs for a CPA firm
m.	Monthly cost of French fries at a McDonald's restaurant
n.	Property taxes for a restaurant
o.	Depreciation of exercise equipment at the YMCA