Cover-to-Cover Company is a manufacturer of sheiving 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. Total Units Produced 4,000 shelves $40,000 Total Total Machine Lumber Utilities Depreciation Cost Cost Cost $5,600 $120,000 8,000 shelves 80,000 10,200 120,000 16,000 shelves 160,000 20,000 shelves 200,000 19,400 24,000 120,000 120,000 1. Determine whether the costs in the table are variable, fixed, mixed, or none of these. Lumber Utilities Depreciation Variable Cost Mixed Cost 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 Casts (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. Variable Portion Fixed Portion Cost Lumber Utilities Depreciation of Cost of Cost (per Unit)