Following are costs for eight different items. Costs are shown for three different levels of units produced and sold. Classify each of the eight cost items as either variable, fixed, or mixed.

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Costs for Different Levels of Units Produced and Sold At O units At 2,000 units At 4,000 units Direct labor..... Depreciation on factory equipment... Direct materials.... $ $10,000 $20,000 3,000 12,000 3,000 3,000 6,000 Rent on factory building.. Salesperson compensation . Factory supervisor salary... Factory utilities .... Insurance on factory building 1,000 1,000 1,000 3,000 3,000 4,000 4,000 4,000 4,000 .... 100 500 700 800 800 800