Peyton Products makes paddle boards, and would like to identify the behavior of certain costs with respect to each paddle board produced and sold. Required: Identify each of the following costs as variable (V), fixed (F), or mixed (M).

1. Salary of chief financial officer (CFO). 2. Parts required for production. 3. Straight-line depreciation on factory machinery. 4. Salaries and commissions of salespeople. 5. Lease payments of $30,000 for factory equipment plus 5 cents for each keyboard completed. 6. Company cell phones with flat fee of $80 plus 5 cents per minute. 7. Invoices sent to customers. 8. Salary of production manager. 9. Hourly wages for assembly workers.