The controller of Maxwell Department Store is preparing an income statement divided by sales departments and including subtotals for contribution margin, performance margin, and responsi- bility margin. Indicate the appropriate classification of the seven items (a through g) listed below. Select from the following cost classifications:

Variable costs

Traceable fixed costs—controllable Traceable fixed costs—committed Common fixed costs

None of the above

a.      Cost of operating the store’s accounting department.

b.      Cost of advertising specific product lines (classify as a fixed cost).

c.      Sales taxes on merchandise sold.

d.      Depreciation on the sewing machinery used in the Alterations Department.

e.      Salaries of departmental sales personnel.

f.      Salary of the store manager.

g.      Cost of merchandise sold in the Sportswear Department.