Answer :
Answer:
The correct answer is letter "B": the cost of corporate advertising aired during the Super Bowl.
Explanation:
Fixed costs are business expenses that do not change as the production level goes up or down. Amortization, insurance, interest expense, property taxes, rent, and utilities are considered fixed costs. Advertising is considered a discretionary fixed cost, which implies, the investment dedicated to it will depend on what management considers necessary.
Thus, advertising in the Super Bowl could be considered as a discretionary fixed cost by Higado Confectionery Corporation.