Explain whether you regard each of the following costs or categories of costs as fixed,

variable, or semi-variable with respect to net sales. Briefly explain your reasoning. If you

do not believe that a cost fits into any of these classifications, explain. (6)

a. The cost of goods sold.

b. Salaries to salespeople (these salaries include a monthly minimum amount, plus a

commission on all sales).

c. Income taxes expense.

d. Property taxes expense.

e. Depreciation expense on a sales showroom, based on the straight-line method of

depreciation.

f. Depreciation expense on a sales showroom, based on the double-declining-balance

method of depreciation.