The correct answer is A. fixed.
Fixed expenses are expenses that do not change in amount regardless of the level of production or sales. They are typically incurred on a regular basis, such as monthly or quarterly. Examples of fixed expenses include rent, salaries, and insurance premiums.
Variable expenses are expenses that change in amount in direct proportion to the level of production or sales. They are typically incurred only when goods or services are produced or sold. Examples of variable expenses include cost of goods sold, commissions, and shipping costs.
Semi-variable expenses are expenses that have both fixed and variable components. They are typically incurred on a regular basis, but the amount of the expense may vary depending on the level of production or sales. Examples of semi-variable expenses include utilities and maintenance costs.
Estimated expenses are expenses that are not known with certainty at the time the budget is prepared. They are typically estimated based on historical data or industry averages. Examples of estimated expenses include advertising costs and research and development costs.
In the case of the salary paid to a general manager, this is an item of fixed expense. The salary is typically paid on a regular basis, such as monthly or quarterly, and the amount of the salary does not change regardless of the level of production or sales.