Final answer:
Advertising would not typically be classified as a discretionary fixed cost, while charitable contributions are not typically classified as discretionary fixed costs.
Step-by-step explanation:
A discretionary fixed cost is a cost that can be adjusted or eliminated by management to align with the company's goals or financial situation. It is not typically necessary for the day-to-day operation of the business. Examples of discretionary fixed costs can include expenses related to research and development, employee training programs, and office renovations.
Out of the options provided, advertising would typically not be classified as a discretionary fixed cost. While advertising expenses can be adjusted to some extent, businesses often consider advertising as an essential cost to promote their products or services and generate revenue.
Charitable contributions, on the other hand, are not typically classified as discretionary fixed costs because they are voluntary and not directly related to the operation or financial performance of the business. Charitable contributions are considered as financial decisions made by the company's management to support philanthropic causes or give back to the community.