Suresh Nutrion Pathology (S&N) has five laboratory technicians who are responsible for doing a series of standard blood tests. Each technician is paid a salary of $30 000. The lab facility represents a recent addition to the hospital and cost $300 000. It is expected to last 20 years. Equipment used for the testing cost $10 000 and has a life expectancy of five years. In addition to the salaries, facility and equipment, S&N expects to spend $200 000 for chemicals, forms, power and other supplies. This $200 000 is enough for 200 000 blood tests. REQUIRED: Assuming that the driver (measure of output) for each type of cost is the number of blood tests run, classify the costs by completing the following table. Put an X in the appropriate box for variable cost, discretionary fixed cost, or committed fixed cost.

COST CATEGORY VARIABLE COST DISCRETIONARY FIXED COST COMMITTED FIXED COST

Technician salaries

Laboratory facility

Laboratory equipment

Chemicals and other supplies