Find below some cost items for a commercial bank. Identify the type of costs. Bank is the organization. You have to identify the SKU to answer this question.

a. Interest paid on deposits: Variable cost/ Fixed cost

b. Employee salary and perks: Direct cost / overhead or indirect cost

c. Electricity costs: Product sustaining/ Facility sustaining

d. Fixed commission per loan paid to agents for selling car loans: Product sustaining/ Facility sustaining