Identify which of the following costs are fixed and which are variable:

Cost Behavior

Identify which of the following costs are fixed and which are variable:

• Wages paid to temporary workers.

• Property taxes on a factory building.

• Property taxes on an administrative building.

• Sales commission.

• Electricity for machinery and equipment in the plant.

• Heating and air-conditioning for the plant.

• Salaries paid to design engineers.

• Regular maintenance on machinery and equipment.

• Basic raw materials used in production.

• Factory fire insurance.