un union 60 ) sales commissions 61 d) indirect labour 63 11. All of the following are traceable fixed costs EXCEPT for: 64 ) salary of the CEO of Blackberry Corporation 65 b) website maintence incurred by Lululemon's E-Commerce Division, 66 ) Alberta Construction's office rent to lease it's Edmonton location. 67 d) depreciation expense of the oven for the muffin product line at Lynda's Bakery 68 69 70 12. An unfavourable variance for Revenues in a Static Budget could mean: 1 a) the selling price was lower than anticipated. 72 b) we sold less units than anticipated. 73 c) we sold more units than anticipated. 74 d) both a and b are correct. 75 76