Let us differentiate between fixed and variable costs first.
A fixed cost is defined as the cost which does not vary depending on production or sales levels.
Variable cost on the other hand is the cost of labor, material etc which changes according to the change in the volume of production units. Here is the answer to your queries:
Depreciation is a fixed cost.
Utilities are variable cost as they depend on production volumes.
Property tax is a fixed cost.
Payroll tax is fixed unless it is revised.
Clerical salaries are also included in fixed cost.
Sales commission is a variable cost because it depends on the sales volume.
Direct labor is always a variable cost.
A fixed cost is defined as the cost which does not vary depending on production or sales levels.
Variable cost on the other hand is the cost of labor, material etc which changes according to the change in the volume of production units. Here is the answer to your queries:
Depreciation is a fixed cost.
Utilities are variable cost as they depend on production volumes.
Property tax is a fixed cost.
Payroll tax is fixed unless it is revised.
Clerical salaries are also included in fixed cost.
Sales commission is a variable cost because it depends on the sales volume.
Direct labor is always a variable cost.