Steel Fabricating, Inc. manufactures furniture at its plants in Akron, Greensboro, and Schenectady. The company prepares monthly income statements segmented by plant. These income statements are organized to disclose contribution margin, performance margin, and responsibility margin for each plant, in addition to operating income for the company as a whole.

14.

Required information

Refer to the information above. Of the following, which should be classified as a common fixed cost?

Depreciation on the Schenectady factory.

Salaries of the plant managers.

Salaries of the company's legal staff.

Property taxes on the Akron factory.