Brief Exercise 136 Great Motors Ltd. incurred the following costs in 2016 at two different levels of production: 2500 Units 3500 units Direct Materials ........ $50,000 $70,000 Labour.............. $25,000 $35,000 Office Costs......... $15,000 $17,500 Depreciation....... $5,000 $5,000 Rent............... Utilities..... $14,000 $14,000 $7,500 $8,500 Classify each cost as variable, fixed, or mixed.