Exercise 167 Sandburg Manufacturing manufactures a single product. Annual production costs incurred in the manufacturing process are shown below for the production of 2,000 units. The Utilities and Maintenance are mixed costs. The fixed portions of these costs are $300 and $200, respectively. Calculate the expected costs to be incurred when production is 4,000 units. Use your knowledge of cost behavior to determine which of the other costs are fixed or variable.

Costs Incurred
Production in Units	2,000	4,000	Type of cost
Production Costs
a.	Direct Materials	$6,000	$	MixedVariableFixed
b.	Direct Labor	16,000		FixedVariableMixed
c.	Utilities	1,000		MixedFixedVariable
d.	Rent	3,000		MixedFixedVariable
e.	Indirect Labor	4,200		FixedVariableMixed
f.	Supervisory Salaries	1,500		MixedFixedVariable
g.	Maintenance	1,000		VariableFixedMixed
h.	Depreciation	2,500		FixedMixedVariable