Employee salaries which consist of a $35,000 base amount plus 12% of sales would best be classified as a:

A. variable cost.

B. committed fixed cost.

C. discretionary fixed cost.

D. mixed cost.

E. None of these.

Research and development costs are generally considered to be:

A. variable cost.

B. committed fixed cost.

C. discretionary fixed cost.

D. mixed cost.

E. None of these.

The paper costs of a printing shop would best be classified as a:

A. variable cost.

B. committed fixed cost.

C. discretionary fixed cost.

D. mixed cost.

E. None of these.