Cost Behavior

Cover$-$to$-$Cover Company is a manufacturer of shelving for books. The company has compiled the following cost data, and wants your help in determining the cost behavior.

After reviewing the data, complete requirements $(1)$ and $(2)$ that follow.

Determine whether the costs in the table are variable, fixed, mixed, or none of these.

Lumber

Utilities

Depreciation

For each cost, determine the fixed portion of the cost, and the per$-$unit variable cost. If there is no amount or an amount is zero, enter $"0".$ Recall that, for $N=$ Number of

Units Produced, Total Costs $=($Variable Cost Per Unit x N$)+$ Fixed Cost. Complete the following table with your answers. Round variable portion of cost $($per unit$)$

answers to two decimal places.