PCB Group manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,000 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are €300 and €200, respectively.

Production in Units..................................... 3,000

Production Costs

Direct materials.......................................... € 7,500

Direct labor..................................................18,000

Utilities..........................................................2,100

Property taxes.............................................1,000

Indirect labor...............................................4,500

Supervisory salaries....................................1,900

Maintenance................................................1,100

Depreciation................................................2,400

Instructions

a. Identify the above costs as variable, fixed, or mixed.

b. Calculate the expected costs when production is 5,000 units.