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Fixed costs

This is an accounting problem:

Im trying to compile a contribution margin statement and I am having problems deciphering what I should include for fixed costs. Can anyone help me? Here are the Activities:

Start-up costs
Research & Development
Raw Materials for manufacturing
Salaries to selling and office employees
Wages to production workers
office furniture and equipment
Manufacturing equipment
Rent on manufacturing facility
Utilities on manufacturing facility
Rent on office building
utility cost on office building
advertising costs

Which of these activities should I include in fixed costs when compiling a contribution margin statement?

This is a manufacturing and design corporation.

Solution Preview

Following should be included in fixed costs :

Start-up costs
Research & Development
Salaries to ...

Solution Summary

This provide the example of fixed costs