Classify the following costs into variable or fixed and controllable or non$-$controllable. These are costs of a printing company

$1$ Freight In$/$ Freight Out

$2$ Sales tax

$3$ Purchase of paper

$4$ Ink

$5$ Plates

$6$ Chemical material

$7$ Clises

$8$ Foils

$9$ XEROX V$180$EXB

$10$ Rotulation Material

$11$ Vehicles Expenses $-$ Mfg

$12$ Gasoline

$13$ Packing material

$14$ Factory Supplies

$15$ Maintinance & Repair Machine

$16$ Maintinance & Repairs $-$ Equipment

$17$ Garbage Disposal

$18$ Professional$/$Technical Ser

$19$ Maintenance $-$ Cleaning Ex

$20$ Subcontract

$21$ Misc. Expenses $-$ Manufact

$22$ Commissions $-$ Salesman

$23$ Advertising

$24$ Salaries

$25$ Fica Tax Expense

$26$ Futa Tax Expense

$27$ Suta Expense

$28$ Disability Insurance Expen

$29$ Workmen's Comp. Ins Exp

$30$ Driver's Insurance Expense

$31$ Bonus Expenses

$32$ Other Employees Expenses

$33$ Health Insurance

$34$ Property Tax Expense

$35$ Depreciation Exp. Mach &

$36$ Depreciation Exp. Fur & Fi

$37$ Auto Expenses $-$ Adm.

$38$ Donations

$39$ Electricity

$40$ Water

$41$ Cellular expense

$42$ Telephone & Fax

$43$ Repair & Maint. Office Eq

$44$ Repair & Maint. Building

$45$ Office Cleaning Expense

$46$ Postage & Freight

$47$ Dues & Subscriptions

$48$ Accounting Expenses

$49$ Delivery Expenses

$50$ Computer Supplies

$51$ Computer upgrade

$52$ Office Supplies expense

$53$ Employment education

$54$ Traveling Exoenses

$55$ Repres & Entertainment Ex

$56$ Municipal Tax

$57$ Insurance Expense

$58$ Cafeteria Expenses

$59$ Photocopy Expense

$60$ Bad Debt Expense

$61$ Depreciation Building

$62$ Depreciation Leasehold Im

$63$ Interest & Bank Charges