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 $16,000 520,000 Wages and fringe benefits 4,200 4,320 4,400 Fees paid delivery help 1,200 1,920 2,400 Rent on building 1,300 1,300 1,300 Depreciation on equipment 500 500 500 Utilities 800 920 1,000 Supplies (soap, floor wax, etc) 200 260 300 Administrative costs 1,600 1,600 1,600 Total $19,800 $26,820 531,500 (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 =