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Kater Company manufactures shelving units. The company receives pre-cut wood, drills holes in the wood so that movable shelves may be installed, then assembles and paint the units. Classify each of the following items of factory overhead as either fixed or variable cost.a. Janitorial service (an outside service, not company employees)b. Supervisor of the Drilling Departmentc. Oil used to lubricate drill press machinesd. Propane for forklift trucks used to move the material from the Drilling Department to the Assembly Departmente. Natural gas used to heat the plantf. Security guardg. Drill bits used in the drilling departmenth. Insurance on factory buildingi. Electricity to power drill press machinesj. Rent of factory building
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