In: Accounting
Which of the following is not a fixed cost?
| 
 Depreciation on factory equipment  | 
||
| 
 Property taxes on factory building  | 
||
| 
 Property insurance on factory building  | 
||
| 
 Payroll taxes on factory employees  | 
Option D
Payroll taxes on factory employees is not a fixed cost because it changes if the employees work on the hour basis. Fixed costs don't change within relevant range