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. Total Units Produced Total Total Machine Lumber Utilities Depreciation Cost 13,000 shelves $130,000 26,000 shelves 260,000 Cost Cost $16,950 $130,000 31,900 130,000 52,000 shelves 520,000 61,800 130,000 65,000 shelves 650,000 76,750 130,000 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 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. Fixed Portion Cost of Cost Lumber 0 Utilities: Depreciation 130,000 Variable Portion of Cost (per Unit) 10