Simon Is Reviewing the Marketing Department's Budget and Expenses, and Some

Multiple Choice

Simon is reviewing the marketing department's budget and expenses, and some figures would not fit easily into fixed or variable costs categories. Paul gave him an easy way to distinguish between the two, which was to determine

A) if the costs are part of the marketing mix, then they are variable costs.
B) if the costs are linked to things that cannot be easily moved, then they are fixed expenses.
C) if the cost can be assigned on a per unit basis, then it is a variable cost.
D) if it is a cost associated with headquarters, then it is a fixed cost.