Cullumber Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,200 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $336 and $224, respectively.

Production in Units		3,200
Production Costs
Direct materials		$8,407
Direct labor		15,349
Utilities		1,936
Property taxes		1,121
Indirect labor		5,044
Supervisory salaries		2,130
Maintenance		1,184
Depreciation		2,690

Idantify thaabava costs asvariable,fixad, or mad. Diract matarias Diract labor Indirect labor Suparvisorysaarias eTextbook and Medla Calculate variabla costs par unit,variabla cost par unit for uilitis and variabla cost par unit for maintanance. Exclude mixad costs in tha calcu ation forvariabla cost par unit(Round answers to 2 decimal places eg.2.25.) Variablecoat par unit (Excluda variabla coat for utilitias and maintananca] S Variablecost par unit for ut tas Variablecost par unit for maintananca Textbook and Medla Calculatethe cxpactad costs whan production is 5,605 units Cost to produce 5,605 unitsS