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Identify planned costs

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Identify planned costs: variable costs, discretionary fixed costs, committed fixed costs, mixed costs or step costs

1. straight-line depreciation of office furniture
2. electricity used in operating equipment
3. a lump sum amount of advertising costs planned by a local restaurant
4. nursing supervisors' salaries (a supervisor isneeded for every 10 nursing personnel
5. repairs made on computers
6. training costs for employees

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