Brief Exercise 137 Anne's Cupcakes incurred the following costs in 2016 at two different levels of production: 50,000 Units 75,000 units Direct Materials $50,000 $75,000 Selling Costs $5,000 $7,500 Depreciation $7,000 $7,000 Rent $17,000 $17,000 Labour $25,000 $37,500 Utilities $7,500 $8,500 Classify each cost as variable, fixed, or mixed.