Application: Exercise 1 For each of the following, indicate whether the cost would typically be variable or fixed. Assume the activity based is total volume of product. Variable Fixed Direct materials Direct labor Rent on building Supervisor salaries Sales commissions based on units sold Exercise 2 Das Doors Inc, has recorded the following costs for utilities at various volumes of production: Production Volume Total Utilities Costs $700,000 500,000 600,000 400,000 200,000 300,000 What type of cost behavior is the utilities cost exhibiting