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The company Techito S.A. has the following cost elements: 1. Rental of premises or office 2. Social charges on wages paid for production. 3. Purchase

The company Techito S.A. has the following cost elements:

1. Rental of premises or office 2. Social charges on wages paid for production. 3. Purchase of glue and staples for reinforced section 4. Purchase of gloss material (thinner and lacquer) 5. Gas consumption for drying ovens in the polishing department. 6. Depreciation (units of production method) 7. Depreciation (straight line method) 8. Factory electricity 9. Packing and packaging 10. Real estate taxes 11. Labor by production need 12. Raw materials 13. Payment of overtime to luster personnel for attending special order of tables 14. Payment of wages to polish personnel. 15. Payment of raw material transit insurance on the railway. 16. Payment for hiring professionals, such as lawyers or consultants 17. Administrative staff salary 18. Salaries of supervisors 19. Running water service 20. Telephone service


In each case, indicate whether it is FIXED COSTS, VARIABLE COSTS or MIXED COSTS.


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