Hillarys Boats (HB) is a new company established to manufacture leisure boats. Required: Classify the costs listed below according to cost behaviour. Cost of a toll-free telephone line used for existing customer inquiries about product specifications, performance and warranty coverage. HB pays a flat fee for the line and a charge of $0.01 for every local and interstate call made. Mixed cost A. Commission paid to sales personnel for sales of boats at the show. Variable cost B. Labour costs of workers in the Cabinetry Department. These workers build the fixtures and Variable cost fittings in the boat, for example, bunk bed, cupboard etc. and are paid by the hours worked. Variable cost Depreciation expenses of equipment and trucks used for transporting finished boats to retail outlets/ customers. Straight-line method is used to calculate depreciation expenses. Boat hull and mould- fabrication costs incurred whenever a boat is manufactured. - C. ! D. Fixed cost - E