Consider the following information:

Unit sold			20					40					60
Total salary cost		$	6,000				$	7,800				$	9,200
Total cost of goods sold			14,000					28,000					42,000
Depreciation cost per unit		$	120				$	60				$	40

Based on the above information, select the correct statement.

Multiple Choice

Cost of goods sold is a mixed cost.

Salary cost is a mixed cost.

Depreciation cost is a variable cost.

If the company sells 20 units for $540 each, it will incur a loss of $200.