Consider the following revenue and cost data for Shannons Brewery in Keller, Texas. Shannons sells 35% of its craft beer production through its own on-premise taproom. The bulk of its sales (65%) are made off-premise via various retail outlets including supermarkets, bars, and restaurants. 40% of its of sales (on-premise and off-premise) consists of package sales (bottles and cans). Of this 40%, beer sold in cans accounts for 80% with sales of bottled beer accounting for the remaining 20%. Finally, the bulk of Shannons craft beer sales (60%) occurs in kegs (31 gallons per keg).

The costs incurred by Shannons for producing and selling its craft beers are as follows:

Beer sold in kegs. Includes the direct costs of ingredients and packaging.

Beer sold in bottles and cans. Includes the direct costs of ingredients and packaging.

Shrinkage and WIP loss. Losses from theft, damage, deterioration.

Direct Labor. Hourly labor costs for production and brew house operations.

Contract Labor. Hourly costs of contract labor hired during periods of peak demand.

Shipping. Shipping and handling costs to the wholesaler.

Consumer Advertising. Advertising in local cable TV and print media.

Digital Media Promotion. Costs of promotion in social media and website maintenance.

Sales Promotion. Brochures, give-away items (specialty items), gifts not considered to be volume sensitive.

Salaries and Benefits. Cost of management salaries, retirement, and healthcare benefits.

For each cost listed below from the above discussion, identify whether that cost is fixed or variable in nature.

- A. B.	Beer in kegs.
- A. B.	Beer in bottles and cans.
- A. B.	Shrinkage and WIP.
- A. B.	Direct Labor.
- A. B.	Contract Labor.
- A. B.	Shipping.
- A. B.	Consumer Advertising.
- A. B.	Digital Media Promotion.
- A. B.	Sales Promotion.,
- A. B.	Salaries & Benefits.