Peak Apparel Co. manufactures a variety of clothing types for distribution to several major retail chains. The following costs are incurred in the production and sale of blue jeans:

a. Shipping boxes used to ship orders

b. Consulting fee of $200,000 paid to industry specialist for marketing advice

c. Straight-line depreciation on sewing machines

d. Salespersons salary, $10,000 plus 2% of the total sales

e. Fabric

f. Dye

g. Thread

h. Salary of designers

i. Brass buttons

j. Legal fees paid to attorneys in defense of the company in a patent infringement suit, $50,000 plus $87 per hour

k. Insurance premiums on property, plant, and equipment, $70,000 per year plus $5 per $30,000 of insured value over $8,000,000

l. Rental costs of warehouse, $5,000 per month plus $4 per square foot of storage used

m. Supplies

n. Leather for patches identifying the brand on individual pieces of apparel

o. Rent on plant equipment, $50,000 per year

p. Salary of production vice president

q. Janitorial services, $2,200 per month

r. Wages of machine operators

s. Electricity costs of $0.10 per kilowatt-hour

t. Property taxes on property, plant, and equipment

Classify the preceding costs as either fixed, variable, or mixed. Use the following tabular headings and place an X in the appropriate column. Identify each cost by letter in the cost column. Cost Fixed Cost Variable Cost Mixed Cost