Triston Aim Software develops and sells two types of software: computer games and information technology (IT) software. The company is segmented based on these two product lines. The company has three offices: an office dedicated to the development and sales of computer games, one for the development and sales of IT software, and the head office. The head office is owned outright, while the other two offices are rented. Advertising campaigns have always sold to the company as a whole as opposed to the separate segments. Indicate whether each of the following fixed costs is traceable or common. Fee paid to accounting firm that performs company wide audit. Advertising Salary of the company's CEO Depreciation of equipment used to develop software Facility rent Salary of computer game developers