Miscellaneous expense factory and Utility is told in directions to be fixed costs. i meed help figuring out the rest. The total for fixed costs and variable are highlighted on bottom. i cant figured which of them are in the wrong category.

GALA A A Part 2 - Classify the COSTS as either variable or fixed costs. Assume there are no mixed costs. Enter the dollar amount of each cost in the appropriate column and total each classification. **Assume the Misc. 2 expense-factory and Utilitiy costs-factory are a fixed cost. Item Variable Costs Fixed Costs Total Costs 4 Administrative salaries 10,500 $ 10,500 5 Advertising for helmets 11,000 $ 11,000 6 Depreciation on factory building 1,500 $ 1,500 7 Depreciation on office equipment 800 $ 800 8 Insurance on factory building 1,200 $ 1,200 9 Miscellaneous expenses-factoy 500 $ 500 10 Office supplies expense 300 300 11 Professional fees 800 800 2 Property taxes on factory building 400 $ 400 3 Raw Materials used in production 60,000 60,000 Rent on production equipment 5,000 $ 5,000 Research & Development 10,000 $ 10,000 Sales commissions (10% of sales) 32,000 32,000 Utility costs-factory 900 $ 900 Wages - Factorty direct labor $ 87,500 87,500 Totals 180,600 $ 41,800 $ 222,400 needs to be needs to be 180,000 42,400 $