E19-6 PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,000 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $300 and $200, respectively. Production in Units 3,000 Production Costs Direct materials $ 7,500 Direct labor 18,000 Utilities 2.100 Property taxes 1,000 Indirect labor 4,500 Supervisory salaries 1,900 Maintenance 1,100 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. Indicate your choice by placing an X in the appropriate column. (The first item is completed as an example). Cost Item Fixed Variable Mixed Direct materials X Direct labor Utilities Property taxes Indirect labor Supervisory salaries Maintenance Depreciation Fixed Costs - Variable Costs (to make 3,000 units) - Variable Cost per Unit Variable Cost Portion of Mixed Cost = 1 Utilities Variable Cost to make 3,000 units = Variable Cost per Unit Maintenance Variable Cost to Make 3,000 Units Variable Cost per Unit Cost to Make 5,000 Units el