Cost Behavior Shaded cells have feedback. 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) below. Units Produced 4,000 shelves 8,000 shelves 16,000 shelves 20,000 shelves Total Total Total Machine Lumber Cost Utilities Cost Depreciation Cost $48,000 $96,000 S192,000 $240,000 $5,600 $10,200 $19,400 $24,000 $130,000 $130,000 $130,000 $130,000 1. Determine whether the costs in the table are variable, fixed, mixed, or none of these Variable Cost Fixed Cost Mixed Cost None of these Lumber Utilities Depreciation Points 0 3 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 "O" Recall that, for N= Number of Units Produced, Total Costs (Variable Cost Per Unit x N) + Fixed Cost. Complete the table below with your answers Cost Fixed Portion of Cost Variable Portion of Cost (per Unit) Lumber Utilities $ Depreciation$ Points 0/6 Feedback Check My Work Review the definitions for fixed, variable, and mixed costs, and the relationships between units produced and total cost for each type of cost. Recall that the high-low method may be used to separate a cost into its fixed and variable components