Tanya operates a restaurant in the ski resort town of Asvail. She has decided to group her Other Expense categories in terms of either fixed expense or variable expense.

Place an X in the Variable Expense column for those expenses that vary with sales volume. For expenses that do not vary with sales, place an X in the Fixed Expense column. If you find any of the expenses, which could be both fixed and variable, place an X in both columns.

Other Expenses Variable Expense Fixed Expense

Linen Rental

Piano Rental

Equipment Rental

Management Salaries

Marketing Utilities

Insurance on Building and Contents

Other Municipal Taxes

Hourly Employees Wages

Insurance

Pension Plan Payments

Snow Shoveling Fees as Needed (Parking Lot)

Paper Products

Kitchen Equipment Lease (Mixer)

Long-term Debt Payment

Real Estate Tax

Music and Entertainment

Trash Removal

Water and Sewage