Toledo Toy Company incurred the following costs during 20x4. The company sold all of its products
manufactured during the year.
Direct material... $4,500,000
Direct labor... 3,300,000
Manufacturing overhead:
Utilities (primarily electricity)... 210,000
Depreciation on plant and equipment... 345,000
Insurance... 240,000
Supervisory salaries... 450,000
Property taxes... 315,000
Selling costs:
Advertising... 292,500
Sales commissions... 135,000
Administrative costs:
Salaries of top management and staff... 558,000
Office supplies... 60,000
Depreciation on building and equipment... 120,000
During 20x4, the company operated at about half of its capacity, due to a slowdown in the economy.
Prospects for 20x5 are slightly better. Jared Lowe's, the marketing manager, forecasts a 30 percent
growth in sales over the 20x4 level.
Required: Categorize each of the costs listed above as to whether it is most likely variable or fixed.
Forecast the 20x5 cost amount for each of the cost items listed above.

I understand how to come up with the answer for all the variable costs, but what I am confused on is determining how to get the correct answer for the fixed can some help, please.

If you know all the variable, then the rest are fixed. It's one or the other unless you have mixed costs, but sometimes it's hard to tell those and if the problem doesn't require you pick them out, then assume there aren't any.