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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

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.
In job order costing, the basic document to accumulate the cost of each order is the: A. invoice. B. purchase order. C. requisition sheet. D. job cost sheet. E. None of these.
Individual job-order cost sheets reflect the accumulation and/or assignment of costs related to: A. direct labor. B. direct materials. C. factory overhead. D. A, B, and C are all included. E. None of these.

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