Classify each of the following items of factory overhead as either a fixed or a variable cost. (Include any costs that you consider to be semi-variable within the variable category. Remember that variable costs change in total as the volume of production changes.)

Janitors wages

Rent

Labor for machine repairs

Vacation pay

Employers payroll taxes

Insurance on building

Indirect Labor

Overtime premium pay

Indirect materials

Machine lubricants

Plant managers salary

Factory electricity

Depreciation on building (straight line method)

Depreciation on machinery (units-of-production method)

Small tools