Classify the following costs as variable (V), fixed (F), or semivariable (S) in terms of their behavior with respect to volume or level of activity.
(a) Property taxes
|
(f) Insurance
|
(b) Maintenance and repair
|
(g) Depreciation by straight-line
|
(c) Utilities
|
(h) Sales agent's commission
|
(d) Sales agent's salary
|
(i) Depreciation by mileage -automobile
|
(e) Direct materials
|
(j) Rent
|