Helena Company reports the following total costs at two levels of production.

10,000 Units

20,000 Units

Direct materials

$20,000

$40,000

Maintenance

8,000

10,000

Direct labor

17,000

34,000

Indirect materials

1,000

2,000

Depreciation

4,000

4,000

Utilities

3,000

5,000

Rent

6,000

6,000

Classify each cost as variable, fixed, or mixed.

Recall that a variable cost varies in total directly and proportionately with each change in activity level.

Recall that a fixed cost remains the same in total with each change in activity level.

Recall that a mixed cost changes in total but not proportionately with each change in activity level.