Antioch Extraction, which mines ore in Montana, uses a calendar year for both financial$-$reporting and tax purposes. The following selected costs were incurred in December, the low point of activity, when $1,200$ tons of ore were extracted:

Straight$-$line depreciation $ $26,000$

Charitable contributions$*$Footnote asterisk $7,000$

Mining labor$/$fringe benefits $186,000$

Royalties $151,000$

Trucking and hauling $188,950$

$*$Footnote asteriskIncurred only in December.

Peak activity of $2,500$ tons occurred in June, resulting in mining labor$/$fringe benefit costs of $$387,500,$ royalties of $$281,000,$ and trucking and hauling outlays of $$238,950.$ The trucking and hauling outlays exhibit the following behavior:

Less than $1,200$ tons $ $163,950$

From $1,200$ to $1,699$ tons $188,950$

From $1,700$ to $2,199$ tons $213,950$

From $2,200$ to $2,699$ tons $238,950$

Antioch uses the high$-$low method to analyze costs.

Required:

$1.$ Classify the five costs listed in terms of their behavior: variable, step$-$variable, committed fixed, discretionary fixed, step$-$fixed, or semivariable.

$2.$ Calculate the total cost for next February when $1,500$ tons are expected to be extracted.

$3-$a$.$ Is hauling $1,200$ tons with respect to Antioch$$s trucking$/$hauling cost behavior cost$-$effective?

$3-$b$.$ If the company goal is $1,200$ tons, what is the maximum number of tons at which cost$-$effectiveness can be achieved?

$4.$ Distinguish between committed and discretionary fixed costs. If Antioch were to experience severe economic difficulties, which of the two types of fixed costs should management try to cut?