I need help to find if it's Variable or fixed cost

EXHIBIT 4-A: Determine Variable and Fixed Costs T.O.T.E.S. DETERMINE IF COST Estimated Revenues and Expenses for Upcoming Year IS VARIABLE OR FIXED Based on annual sales forecast totes) 600,000 (put xin correct column Projected Variable Fixed Account Amount Cost Sales Revenues Totes 3,150,000 Expenses Administrative Office Supplies Administrative Staff, e.g. accountant, receptionist, etc. 150,000 Administrative Payroll Taxes and Fringe Advertising, Trade Shows, Travel & Entertainment Company Labels Depreciation-Administrative Office Furniture & Equipment Depreciation Production Equipment Equipment Lease Finished Goods Shipping and Handling Executive Salaries Fabric 810,000 Factory Utilities (CALCULATE fxed & variable on worksheet-1 35 Freight and Postage-Administrative Insurance Plant 14 Legal and Professional Insurance Liability 12,000 Logo Ink 26 Plant Mantainence Supervisor 32,000 Plant Manager 68,000 Rent Administrative Building 12,000 Rent Plant Building Plant Maintenance and Repairs Sales Commissions 157 Sales Salaries Shipping and Handling of finished product Shipping Manager Thread 50,000 Wages CuttingDepartment Wages Printing Department Wages: Sewing Department Webbing 810