Cullumber Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,500 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $370 and $250, respectively.

Production in Units		3,500
Production Costs
Direct materials		$7,665
Direct labour		15,015
Utilities		1,805
Property taxes		1,180
Indirect labour		4,585
Supervisory salaries		1,950
Maintenance		1,335
Depreciation		2,500

Identify the costs as variable, fixed, or mixed.

Cost
Direct materials		select a type of cost MixedVariableFixed
Direct labour		select a type of cost FixedMixedVariable
Utilities		select a type of cost FixedMixedVariable
Property taxes		select a type of cost VariableMixedFixed
Indirect labour		select a type of cost FixedVariableMixed
Supervisory salaries		select a type of cost VariableMixedFixed
Maintenance		select a type of cost MixedVariableFixed
Depreciation		select a type of cost MixedFixedVariable

Question Part Score

--/4

Calculate the expected costs when production is 5,400 units. (Round per unit calculations to 2 decimal places, e.g. 15.26 and final answer to the nearest whole dollar, e.g. 5,275.)

Cost to produce 5,400 units

$