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Comparative income statements for Tudor Retailing Company for the last two months are presented below: September October Sales in units 5,000 7,000 Sales revenue $100,000

Comparative income statements for Tudor Retailing Company for the last two months are presented below:

September October
Sales in units 5,000 7,000
Sales revenue $100,000 $140,000
Cost of goods sold 40,000 56,000
Gross margin 60,000 84,000
Selling and administrative expenses:
Shipping expense 7,500 10,500
Clerical expense 10,000 12,000
Maintenance expense 17,000 17,000
Total selling and administrative expense 34,500 39,500
Net operating income $25,500 $44,500

Which of the following classifications best describes the behavior of shipping expense?

Mixed

Variable

Fixed

none of these

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