Use the account-classification method of cost estimation to classify each of the following cost as variable, fixed or semivariable. Before classifying the costs, choose and appropriate measure for the schools costs. Explain your choice.

1. Fee charged by a local public accounting firm to audit the school’s accounting records.
2. Wages of the school’s part-time assistant recital instructors. They are hired on a temporary basis. For each student enrolled in the school’s music programs, four hours of assistant instructor time are needed per week.
3. Depreciation on the school’s musical instruments.
4. Rent for the building in which the school operates.
5. Electricity for the school. The school pays a fixed monthly charge plus $.11 per kilowat of electricity.