The correct answer is: A. property tax.
Fixed costs are costs that do not change in total regardless of the number of units produced or sold. They are typically expenses that must be paid regardless of the level of production, such as rent, property taxes, and insurance.
Property tax is a tax that is levied on the value of real property, such as land and buildings. It is a fixed cost because it does not change based on the number of units produced or sold.
Rent for a building is another example of a fixed cost. The rent is typically paid on a monthly basis, regardless of the number of units produced or sold.
Direct material cost is the cost of the materials that are used to make a product. It is a variable cost because it changes based on the number of units produced.
Direct wages are the wages that are paid to the employees who directly work on making a product. They are also a variable cost because they change based on the number of units produced.