Classify each of the following costs for a jeans manufacturing company as a variable cost, committed fixed cost, or discretionary fixed cost.

a. The cost of buttons

b. The cost to lease warehouse space for completed jeansthe lease contract runs for 2 years at $5,000 per year

c. The salary of a summer intern

d. The cost of landscaping and mowing the grassthe contract with a local mowing company runs from month to month

e. Advertising in a national magazine for teenage girls

f. Electricity to run the sewing machines

g. Oil and spare needles for the sewing machines

h. Quality training for employeestypically given for 4 hours at a time, every 6 months

i. Food and beverages for the company Fourth of July picnic

j. Natural gas to heat the factory during the winter