E5.6 (LO 1), AP PCB Corporation manufactures a single product. Monthly production costs incurred in process are shown below for the production of 3,000 units. The utilities and mainte- manu nance costs are mixed costs. The fixed portions of these costs are $300 and $200, respectively Production in Units Production Costs Direct materials Direct labor Utilities Property taxes Indirect labor Supervisory salaries Maintenance 7,500 18,000 2.100 1,000 1,900 1,100 2,400 Instructions a. Identify the above costs as variable, fixed, or mixed. b. Calculate the expected costs when production is 5,000 units