Classify each of the following as being either fixed (F), variable (V), semi-fixed (SF) or semi-variable (SV):  factory manager’s salary  supervisory personnel

Managerial Accounting: The Cornerstone of Business Decision-Making
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Author:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
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Chapter7: Cost-volume-profit Analysis
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Classify each of the following as being either fixed (F), variable (V), semi-fixed (SF) or semi-variable (SV): 

  1. factory manager’s salary 
  2. supervisory personnel 
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