3) Select cost information for Seacrest Enterprises is as follows: Direct materials Utilities expense Rent expense 1,000 units of output Total Cost/Unit $ 5,000 $ 5.00 $ 1,000 $ 1.00 $ 4,000 $ 4.00 5,000 units of output T otal Cost/Unit $ 25,000 $ 5.00 $ 3,750 $ 0.75 $ 4,000 $ 0.80 Based on this information: A) Both direct materials and rent expense are variable costs. B) Utilities expense is a mixed cost and rent expense is a variable cost. C) Utilities expense is a mixed cost and rent expense is a fixed cost. D) Direct materials is a fixed cost and utilities expense is a mixed cost. E) Both direct materials and utilities expense are mixed costs