Sunshine Press Pty Ltd produces a number of products, including a weekly newspaper called TheSunshine Times, customised business cards and printed stationery. In preparing next year's budget, theaccountant is analysing the behaviour of the company's major costs, listed below, and consideringpossible cost drivers.

• The cost of the card used for business cards.
• The salary of the editor of the Times.
• Depreciation of the printing presses, which is calculated based on units of production.
• The cost of the lease on the company building.
• The cost of setting up the printing presses.
• The cost of leasing and running the trucks that deliver the Times to wholesale customers each week.Business cards and printed stationery are picked up by customers.
• The salary of the company manager.
• The cost of the graphic artist who designs customers' business cards. This person is not an employee andis paid a set amount per card design.
• The cost of an external marketing consultant who obtains advertising for the Times. This person is paid apercentage of advertising revenue.

Required:

Classify each of the above costs as fixed, variable or semi-variable, and indicate an appropriate cost driver.