Costs that might be incurred by service, merchandising, and manufacturing companies are described below. Classify each cost as variable (V) or fixed (F) with respect to volume or level of activity:

1. Sales commissions paid to sales associates in a department store

2. Shipping cost for Amazon

3. Electricity cost to heat and light a law firm

4. Rent on a storeroom used by Turf Pros to store lawn equipment

5. Salary of a supervisor in a Best Buy distribution center

6. Wages paid to production workers in a General Motors plant

7. Insurance on a Hershey factory

8. Fuel costs for Southwest Airlines

9. Depreciation of office equipment by Microsoft Corporation

10. Dishwashing in an Olive Garden restaurant

11. Salary of the CEO of Microsoft

12. Lubricants used to maintain machinery in a textile factory

13. Cost of metal cans used in a dog food factory

14. Cost of pizza boxes for Domino's Pizza

15. Material handling costs for Frito Lay