JPAK Company manufactures and sells mountain bikes. It normally operates eight hours a day, five days a week. Using this information, classify each of the following costs as fixed or variable. If additional in- formation would affect your decision, describe the information. 2. Depreciation on tools e. Management salaries I. Gas used for heating b. Pension cost 1. Incoming shipping expenses . Direct labor e. Bike frames g. Office supplies k. Repair expense for tools d. Screws for assembly h. Taxes on property