Which of the following expenses are fixed costs and which are the variable costs or neither?
1/Write-Up/write-back to value of inventory obsolescence provision
2/Loss/gain on sale of plant and equipment
3/Operating lease rental expense: Minimum lease payments
4/Net foreign exchange gain/loss
5/Wages and salaries (including on-costs)
6/Contributions to defined contribution plans
7/Movements in provisions for employee benefits
8/Equity settled share based payment expense
9/Depreciation and amortisation
10/Product development and sourcing costs
11/Transaction expenses
12/Restructuring costs of Cost of goods sold
13/Impairment of product development
14/Restructuring costs of Logistics expenses and outward freight
15/Restructuring costs of Administration
16/Cost of goods sold
17/Marketing and selling
18/Product development and sourcing
19/Logistics expenses and outward freight
20/Administration
21/Net finance expense
22/Premises, lease & utilities expenses
23/Advertising and marketing expenses
24/Cost of sales : a/Costs of inventories recognised as an expense (includes write-down of inventory to net realisable value)
b/Costs of delivering goods to customers
c/Warranty provision