23. The following data have been collected for four different cost items. Cost Item Cost at 100 units Cost at 140 units W $8,000 $10,560 X $5,000 $5,000 Y $6,500 $9, 100 Z $6,700 $8,580 Which of the following classications of these cost items by cost behavior is correct? Cost W Cost X Cost Y Cost Z A) variable fixed mixed variable B) mixed fixed variable mixed C) variable fixed variable variable