E19-6 PCB Corporation manufactures a single product. Monthly production costs incurred Determine fixed, variable, and in the manufacturing process are shown below for the production of 3,000 units. The utili- mixed costs. ties and maintenance costs are mixed costs. The fixed portions of these costs are $300 and (LO 1, 3) $200, respectively. Production in Units 3,000 Production Costs Direct materials $ 7,500 Direct labor 18,000 Utilities 2, 100 3 30 Property taxes 1,000 Indirect labor 4,500 Supervisory salaries 1,900 Maintenance 1, 100 2 03 Depreciation 2,400- Instructions (a) Identify the above costs as variable, fixed, or mixed. (b) Calculate the expected costs when production is 5,000 units