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	Total	Total	Total Machine
Produced	Lumber Cost	Utilities Cost	Depreciation Cost
12,000 shelves	$144,000	$14,800	$140,000
24,000 shelves	$288,000	$28,600	$140,000
48,000 shelves	$576,000	$56,200	$140,000
60,000 shelves	$720,000	$70,000	$140,000

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:

3 / 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 "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.

Cost	Fixed Portion of Cost	Variable Portion of Cost (per Unit)
Lumber	0	12.00
Utilities	1000	1.15
Depreciation	140000	0.00

Use the Dynamic Exhibit to answer the following questions.

1. When the number of units produced is 5,000, the total direct materials cost is $ and the cost per unit is $.

2. When the number of units produced is 15,000, the total direct materials cost is $ and the cost per unit is $.

3. When the number of units produced is 25,000, the total direct materials cost is $ and the cost per unit is $.

4. When the number of units produced is 30,000, the total direct materials cost is $ and the cost per unit is $.

Use the Dynamic Exhibit to answer the following questions. Round your answers to two decimal places, if necessary.

1. When the number of units produced is 50,000, the total fixed cost is $ and the cost per unit is $.

2. When the number of units produced is 100,000, the total fixed cost is $ and the cost per unit is $.

3. When the number of units produced is 150,000, the total fixed cost is $ and the cost per unit is $.

4. When the number of units produced is 300,000, the total fixed cost is $ and the cost per unit is $.