|
|
Cost Item |
Fixed (F) |
Period (P) |
|
a. |
Chief financial officer’s salary |
F |
P |
|
b. |
Depreciation on pollution control equipment in the plant |
F |
M |
|
c. |
Office supplies for the human resources manager |
F |
P |
|
d. |
Power to operate factory equipment |
V |
M |
|
e. |
Commissions paid to sales personnel |
V |
P |