solve q3 by reading above questions

Q1: Given: Sales, $51,000; variable expenses, $18,000; fixed expenses, $18,000: net income, $15,000. Assume no change in selling price; find net income if activity volume increases by 20%. Q2. Given: Selling price per unit, $48; total fixed expenses, $106,000; variable expenses per unit, $36. Assume that variable expenses are reduced by 25% per unit, and the total fixed expenses are increased by 15%. Find the sales in units to achieve a profit of $23,000, assuming no change in selling price. Q3. A producer of premium ice cream uses "gallon s of ice cream produced" as a cost driver for the production activity. One of the main resources this activity uses is dairy ingredients. Is the cost of dairy ingredients a variable or a fixed cost with respect of production volume