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 $10,000 $16,000 $20,000 Wages and fringe benefits 4,200 4,320 4,400 Fees paid delivery help 1,100 1,760 2,200 Rent on building 1,800 1,800 1,800 Depreciation on equipment Utilities 700 700 700 300 360 400 Supplies (soap, floor wax, etc.) 200 260 300 Administrative costs 1,200 1,200 1,200 Total $19,500 $26,400 $31,000 (a) Identify each cost as being variable, fixed, or mixed. Cost of food sold Variable Wages and fringe benefits Mixed