- 75 E Sandhill Manufacturing manufactures a single product. Annual production costs incurred in the manufacturing process are shown below for the production of 3,000 units. The company's Utilities and Maintenance costs are mixed costs. The fixed portions of these costs are $400 and $300, respectively. Calculate the expected costs to be incurred when production is 5,000 units. Use your knowledge of sl cost behavior to determine which of the other costs are fixed or variable. Costs Incurred Production in Units 3,000 5,000 Type of cost Production Costs a. Direct Materials $ 9,300 b. Direct Labor 24,300 C. Utilities 1,750 d. Rent 4,000 6,600 e. Indirect Labor 2,500 Supervisory Salaries Production Costs a. Direct Materials $ 9,300 $ b. Direct Labor 24,300 C. Utilities 1,750 d. Rent 4,000 e. Indirect Labor 6,600 f. Supervisory Salaries 2,500 g. Maintenance 1,800 3,500 h. Depreciation