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Classsify 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

 

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