1. Variable, Fixed, and Mixed Costs

   Classify the following costs of activity inputs as variable, fixed, or mixed. Identify the activity and the associated activity driver that allow you to define the cost behavior. For example, assume that the resource input is cloth in a shirt." The activity would be "sewing shirts," the cost behavior "variable," and the activity driver "units produced." Prepare your answers in the following format:

   	Activity	Cost Behavior	Activity Driver
   a. Flu vaccine	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   b. Salaries, equipment, and materials used for moving materials in a factory	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   c. Forms used to file insurance claims	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   d. Salaries, forms, and postage associated with purchasing	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   e. Printing and postage for advertising circulars	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   f. Equipment, labor, and parts used to repair and maintain production equipment	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   g. Power to operate sewing machines in a clothing factory	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   h. Wooden cabinets enclosing audio speakers	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   i. Advertising	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   j. Sales commissions	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   k. Fuel for a delivery van	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Mileage Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Mileage Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   l. Depreciation on a warehouse	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   m. Depreciation on a forklift used to move partially completed goods	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   n. X-ray film used in the radiology department of a hospital	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold
   o. Rental car provided for a client	Assembling Delivering orders Filing claims Maintaining equipment Moving materials Purchasing goods Selling goods Selling products Sewing Storing goods Transporting clients Vaccinating patients X-raying patients	Variable Fixed Mixed	Machine hours Maintenance hours Miles driven Number of circulars Number of claims Number of flu shots Number of moves Number of orders Number of X-rays Square feet Units produced Units sold