Blossom Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,000 units. The utilities 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 $7,500 Direct labour 15,000 Utilities 1,800 Property taxes 1,000 Indirect labour 4,500 Supervisory salaries 1,800 Maintenance 1,100 Depreciation 2,400 (a) Identify the costs as variable, fixed, or mixed. Cost Direct materials Direct labour Utilities Property taxes Indirect labour Supervisory salaries Maintenance Depreciation