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 4,000 shelves $48,000 $5,600 $130,000 8,000 shelves 96,000 10,200 130,000 16,000 shelves 192,000 19,400 130,000 20,000 shelves 240,000 24,000 130,000