Exercise 4 Below are a number of costs that might be incurred in a service, trading or manufacturing company. Indicate whether the cost involved would be vari- able, fixed or semivariable (mixed): 4.1 Leather used to manufacture basketballs 42 Cleaning material used in the factory 43 Wages of assembly line workers who are paid per hour 4.4 Salary of factory supervisor 4.5 Depreciation on factory plant and machinery 46 Electrical costs of running machinery 4.7 Rental of factory building 4.8 Rates and taxes on factory building 4.9 Manufacturing equipment leased at a flat rate per month plus an addi- tional cost based on the number of hours that the machine is operated during the month 4.10 Telephone costs (including line rental) 4.11 X-ray film used in a medical centre 4.12 Buns used to make hamburgers at a fast-food outlet EN 413 Maintenance of plant and machinery charged at a flat rate per month plus an additional cost based on the number of maintenance hours worked 4.14 Shipping costs of a manufacturer where no monthly contract exists, i.e. the manufacturer is charged per product shipped 4.15 Advertising for a retailer where a monthly contract exists 4.16 Commission paid to sales personnel 4.17 Insurance on office building