Montana Company reports the following total costs at two levels of production.
|
5,000 Units |
10,000 Units |
|
|
Indirect labor |
$ 3,000 |
$ 6,000 |
|
Property taxes |
7,000 |
7,000 |
|
Direct labor |
27,000 |
54,000 |
|
Direct materials |
22,000 |
44,000 |
|
Depreciation |
4,000 |
4,000 |
|
Utilities |
3,000 |
5,000 |
|
Maintenance |
9,000 |
11,000 |
Classify each cost as variable, fixed, or mixed.