Can someone please check my answers.
-Classify each of the following items of factory overhead as either a fixed or a variable cost. (Include any costs you consider to be semivariable within the variable category)
a. Indirect labor- fixed costs could be variable under certain circumstances
b. Indirect materials- variable costs
c. Insurance on building- fixed costs
d. Overtime premium pay- variable costs
e. Depreciation on building (straight-line)- fixed costs
f. Polishing compounds- variable costs
g. Depreciation on machinary (based on machine hours used)- variable costs
h. Employer's payroll taxes- variable costs
I. Property taxes- fixed costs
j. Machine lubricants- variable costs
k. Employees' hospital insurance (paid by employer)- fixed costs
l. Labor for machine repairs- variable costs
m. Vacation pay- variable costs
n. Patent amortization- fixed costs
o. Janitor's wages- fixed costs
p. Rent- fixed costs
q. Small tools- variable costs
r. Plant manager's salary- fixed costs
s. Factory electricity- fixed costs
t. Product inspector's wages- fixed costs

Your answers look correct. Number A could be variable and number Q could be fixed as not enough info is given. If small tools are product costs or you are replacing tools used then the costs would be variable. If you use a set number of tools during each period the costs would be fixed.