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Determine fixed variable, and E5-6 PCB Corporation manufactures a single product. Monthly production costs incurred mixed costs. in the manufacturing process are shown below for the production of 3,000 units. The utili- 2013). ties and maintenance costs are mixed costs. The fixed portions of these costs are $300 and $200, respectively. Production in Units 3,000 Production Costs Direct materials Direct labor Utilities Property taxes Indirect labor Supervisory salaries Maintenance Depreciation $ 7,500 18,000 2.100 1,000 4,500 1,900 1,100 2,400 Instructions (a) Identify the above costs as variable, fixed, or mixed, (b) Calculate the expected costs when production is 5,000 units