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.

Units Produced	Total Lumber Cost	Total Utilities Cost	Total Machine Depreciation Cost
5,000 shelves	$60,000	$7,250	$145,000
10,000 shelves	120,000	13,000	145,000
20,000 shelves	240,000	24,500	145,000
25,000 shelves	300,000	30,250	145,000

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

Lumber	Variable Cost
Utilities	Mixed Cost
Depreciation	Fixed Cost

2. 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.

Cost	Fixed Portion of Cost	Variable Portion of Cost (per Unit)
Lumber	$fill in the blank	$fill in the blank
Utilities	fill in the blank	fill in the blank
Depreciation	fill in the blank	fill in the blank