For each of the following costs, identify whether it is a Fixed, Variable or Both:

Cost
Raw materials	(Click to select) Fixed Both Variable
Staples used to secure packed boxes of product	(Click to select) Variable Fixed Both
Plant janitors' wages	(Click to select) Both Variable Fixed
Order processing clerks' wages	(Click to select) Fixed Variable Both
Advertising expenses	(Click to select) Variable Fixed Both
Production workers' wages	(Click to select) Variable Both Fixed
Production supervisors' salaries	(Click to select) Fixed Both Variable
Sales force commissions	(Click to select) Both Variable Fixed
Maintenance supplies used	(Click to select) Fixed Both Variable
President's salary	(Click to select) Fixed Variable Both
Electricity cost	(Click to select) Fixed Both Variable
Real estate taxes for factory	(Click to select) Variable Both Fixed
Real estate taxes for office building	(Click to select) Fixed Variable Both