Cost Behavior Analysis in a Restaurant: High-Low Cost Estimation Assume a Papa John's restaurant has the following information available regarding costs at representative levels of monthly sales: Monthly sales in units 5,000 8,000 10,000 Cost of food sold Wages and fringe benefits Fees paid delivery help $15,000 $24,000 $30,000 4,350 4,560 4,700 1,300 2,080 2,600 Rent on building 1,300 1,300 1,300 Depreciation on equipment 400 400 400 Utilities 750 840 900 Supplies (soap, floor wax, etc.) 150 180 200 Administrative costs 1,500 1,500 1,500 Total $24,750 $34,860 $41,600 (a) Identify each cost as being variable, fixed, or mixed. Cost of food sold Wages and fringe benefits Fees paid delivery help Rent on building Depreciation on equipment Utilities Supplies (soap, floor wax, etc.) Administrative costs