Crane Manufacturing manufactures a single product. Annual production costs incurred in the manufacturing process are shown below for the production of 3.300 units. The company's Utilities and Maintenance costs are mixed costs. The fixed portions of these costs are $430 and $330, respectively. Calculate the expected costs to be incurred when production is 5.300 units. Use your knowledge of cost behavior to determine which of the other costs are fixed or variable. Costs incurred Production in Units 3.300 5.300 Type of cost Production Costs a. Direct Materials $ 10.329 $ $ Variable V b. Direct Labor 26,829 Variable C. Utilities 2.014 Mixed d. Rent 4.300 Fixed e Indirect Labor 7.359 Variable Supervisory Salaries 2,800 Fixed