Which are which? Futon Factory

Power to operate tools-variable
Cloth to cover the futon frame-fixed
Salary of factory receptionist-fixed
Cost of food and dec for a work party-variable
fuel for forklift-variable
depreciation for factory-fixed
depreciation for factory equipment-variable
wages paid for assemble of frame-fixed
wages paid for maintaining factory equipment-fixed
Cloth rags used to wipe excess stain off wooden frames-variable

I attempted not really sure thou...