Question $1$

Match the following costs with their proper categories $($fixed or variable$).$

$1$ Cost of beer sold in kegs

$2$ Beer sold in bottles and cans

$3$ Shrinkage and WIP costs

$4$ Salaries and benefits

$5$ Consumer advertising

$6$ Direct laborSalaries and benefits

$7$ Consumer advertising

$8$ Direct labor

$9$ Contract labor

$10$ Shipping

$11$ Digital media production

$12$ Sales promotion