7) Place each of the following costs of a Blu-ray disc manufacturer in the appropriate column la c. Product cost Direct Direct Factory Cost item Period cost materials labor overhead Factory maintenance salary, $40,000 Salary of factory supervisor, b. $70,000 Salary of production worker, $42,000 Salary of the company's d. president, $100,000 Television advertising e. $25,000 Property tax on factory, f. $15,000 9 Sales commissions, $65,000 Depreciation on factory h. equipment, $17,000 Plastic used in the manufacture of the discs, $14,000 Chapter 21 11) Select cost information for Klondike Corporation is as follows: 1,000 units of output Total Cost/Unit $ 4,000 $ 4.00 $ 2,000 $ 2.00 Direct materials Rent expense 2,000 units of output Total Cost/Unit $ 8,000 $ 4.00 $ 2,000 $ 1.00 Based on this information: A) Both direct materials and rent expense are variable costs. B) Direct materials is a fixed cost and rent expense is a variable cost. C) Both direct materials and rent expense are fixed costs. D) Direct materials is a variable cost and rent expense is a fixed cost. E) Both direct materials and rent expense are mixed costs. 15) The following information is available for a company's utility cost for operating its machines over the last four months. Machine hours Month January February March April 900 1,800 2,400 600 Utility cost $ 5,450 $ 6,900 $ 8,100 $ 3,600 Using the high-low method, the estimated total fixed cost for utilities is: A) $1,500 B) $3,600 C) $6,000 D) $3,300 E) $2,100