Cost: Are these fixed, variable or semi-variable?

Depreciation on administration furniture

Fixed cost

Factory equipment

Fixed cost

Property tax expense

Fixed cost

Rent on leased premises

Fixed cost

Salary of a security person working at the factory.

Fixed cost

Salary of a security person working in the sales building.

Fixed cost

Assembly line workers salary.

Fixed cost Direct product cost

Fuel for an airline.

Variable cost

Metal used for the production of a saucepan

Variable cost

Shoelaces for a shoe manufacturer.

Variable cost

Steak for a restaurant.

Variable cost

Wood for a furniture manufacturer.

Variable cost

Income tax expense

Neither fixed, variable or semi variable: income tax is calculated after all other fixed and variable costs are considered and deducted from gross sales. That number is your Net Profit, and income tax is calculated based on that number (not on the number of units one produces).

Sales force compensation that include a base salary and commission based on sales.

Semi-variable cost

Utilities for the month of August for a factory located in Arizona.

Semi-variable cost