Kool Kat Furniture manufactures sofas for distribution to several major retail chains. The following costs are incurred in the production and sale of sofas. For each cost listed below, determine if it is a Fixed Cost, a Variable Cost, or a Mixed Cost.

Cost

Fixed Cost

Variable Cost

Mixed Cost

a$.$ Wood for framing the sofas

b$.$ Salary of production vice president

c$.$ Rent on experimental equipment, $$50$ for every sofa produced

d$.$ Rental costs of warehouse, $$30,000$ a month

Insurance premiums on property, plant, & equipment, $$25,000$

e$.$ per year plus $$25$ per $$25,000$ of insured value over $$16,000,000.$

f$.$ Consulting fee of $$120,000$ paid to efficiency specialists Salesperson's salary, $$80,000$ plus $4\%$ of the selling price of each

g$.$ sofa sold

h$.$ Janitorial supplies, $$25$ for each sofa produced

i$.$ Employer's FICA taxes on controller's salary of $$180,000$

j$.$ Fabric for sofa coverings

k$.$ Hourly wages of sewing machine operators.

I. Sewing supplies

m$.$ Salary of designers

n$.$ Foam rubber for cushion fillings

o$.$ Electricity costs of $$0\mathrm{.}13$ per kilowatt$-$hour

p$.$ Springs

q$.$ Property taxes on property, plant, and equipment

r$.$ Straight$-$line depreciation on factory equipment

s$.$ Cartons used to ship sofas

Legal fees paid to attorneys in defense of the company in a patent

t$.$ infringement suit, $$25,000$ plus $$160$ per hour