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Canada Moon Co is a local company started by two famous woodworkers and is based in Minden, Ontario. They make wooden moons with owl designs

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Canada Moon Co is a local company started by two famous woodworkers and is based in Minden, Ontario. They make wooden moons with owl designs painted on them. The following is a list of costs that are incurred at the Minden plant. The cost driver is the number of moons manufactured. Woodworking students on summer job programs form the majority of the direct labour pool and are paid on an hourly basis. Other plant workers are salaried. Classify each of the following costs as variable, fixed, mixed or step costs: Lease costs for the packaging machines which can each package 600 moons per month Depreciation for the cutting and painting machines (calculated on a straight line basis) Plant security costs from an external vendor who charges a base fee per month plus a standard fee per visit Plant receptionist Beginning of season staff party for all plant workers which is prebooked in advance each year and includes venue rental, food and alcohol

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