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Each of the cost “types” below should be matched to one of the descriptions that follow. Variable Fixed (committed) Fixed (discretionary) Mixed

Each of the cost “types” below should be matched to one of the descriptions that

follow. 

 Variable

 Fixed (committed)

 Fixed (discretionary)

 Mixed

(a) Property taxes on land and building

(b) Billboard advertising campaign

(c) Raw material used in a manufacturing process

(d) Employee picnic with band, food, and door prizes

 
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