Cost Description 1. Salary of production manager at a surfboard manufacturer 2. Cost of solder used in making computers 3. Cost of dough used at a pizza shop 4. Janitorial wages at a surfboard manufacturer 5. Salary of the controller at a hospital 6. Cost of sales at an electronics store 7. Cost of testing materials used in a medical lab 8. Cost of heating an electronics store 9. Cost of electricity for production equipment at a surfboard manufacturer 10. Depreciation on shelving at a book store Possible Measure of Activity Surfboards produced Computers produced Pizzas cooked Surfboards produced Number of patients Dollar sales Tests run Dollar sales Surfboards produced Dollar sales Required: For each item above, indicate whether the cost is MAINLY fixed or variable with respect to the possible measure of activity listed next to it.

Cost Description Possible Measure of Activity 1. Salary of production manager at a surfboard manufacturer 2. Cost of solder used in making computers 3. Cost of dough used at a pizza shop 4. Janitorial wages at a surfboard manufacturer 5. Salary of the controller at a hospital 6. Cost of sales at an electronics store 7. Cost of testing materials used in a medical lab 8. Cost of heating an electronics store 9. Cost of electricity for production equipment at a surfboard manufacturer 10. Depreciation on shelving at a book store Surfboards produced Computers produced Pizzas cooked Surfboards produced Number of patients Dollar sales Tests run Dollar sales Surfboards produced Dollar sales Required: For each item above, indicate whether the cost is MAINLY fixed or variable with respect to the possible measure of activity listed next to it