The following is a list of various costs of producing sweatshirts. Classify each cost as either a variable, fixed, or mixed cost for units produced and sold.
| a. Leather used to make a handbag |
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| b. Warehouse rent of $8,000 per month plus $.50 per square foot of storage used |
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| c. Thread |
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| d. Electricity costs of $.038 per kilowatt-hour |
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| e. Janitorial costs of $4,000 per month |
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| f. Advertising costs of $12,000 per month |
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| g. Accounting salaries |
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| h. Color dyes for producing different colors of sweatshirts |
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| i. Salary of the production supervisor |
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| j. Straight-line depreciation on sewing machines |
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| k. Patterns for different designs. Patterns typically last many years before being replaced |
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| l. Hourly wages of sewing machine operators |
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| m. Property taxes on factory, building, and equipment |
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| n. Cotton and polyester cloth |
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| o. Maintenance costs with sewing machine company. The cost is $2,000 per year plus $.001 for each machine hour of use |