EXERCISE 4-4. Information for three cost incurred at Boole Manufacturing in the first quarter follows:

Plot each cost, making the vertical axis cost and the horizontal axis units produced. Classify each cost (depreciation, direct labor, and telecommunications) as either fixed, variable, or mixed.

Please show all steps. Thank you.

Units Produced Month Cost January February March January February March January February March $575,000 $575,000 $575,000 $234,000 $342,000 $450,000 $249,000 $327,000 $405,000 Depreciation 6,500 9,500 12,500 6,500 9,500 12,500 6,500 9,500 12,500 Direct labor Telecommunications