Antioch Extraction, which mines ore in Montana, uses a calendar year for both finan 1,500 tons of tax purposes. The following selected costs were incurred in December, the low point of activity, when Straight-line depreciation .. . $ 25,000 Royalties .. .. $135,000 Mining labor fringe benefit 345,000 .. 275,000 *Incurred only in December Peak activity of 2,600 tons occurred in June, resulting in mining labor/fringe benefit costs of $598,000, exhibit the :0; and trucking and hauling outlays of $325,000. The trucking and hauling outlays Less than 1,500 tons From 1,500-1,899 tons . $250,000 From 1,900-2,299 tons .. 275,000 From 2,300-2,699 tons 300,000 Antioch uses the high-low method to analyze costs. 325,00 Required: 1. Classify the five costs listed in terms of their behavior. variable, step-variable, committed fixed, ed of semivariable, Show calculations to support your answers for mining labor/fringe benefits and royalties. 2. Calculate the l cost for next February when 1,650 tons are 3. Comment on the cost-effectiveness of hauling 1,500 tons with respect to Antioch's trucking hauling cost behavior. Can the company's effectiveness be improved? How? 1. Distinguish between committed and discreti discretionary fixed costs. If Antioch were to experience severe economic difficulties, which of the two types of fixed costs should management try to cut? Why? arises only in December