Following are costs for eight different items. Costs are shown for three different levels of units produced and sold. Classify each of the eight cost items as either variable, fixed, or mixed. Costs for Different Levels of Units Produced and Sold Direct labor Depreciation on factory equipment Direct materials Rent on factory building, Salesperson compensation Factory supervisor salary Factory utilities Insurance on factory building At units 50 6,600 At 2,000 units A 4,000 $ 13,600 $27,200 6,600 6,600 4,600 6,600 7,600 9,600 19,200 4,600 4,600 6,600 7,600 7,600 7,600 460 860 1,060 1,700 1,700 1,700 Direct labor Depreciation on factory equipment Direct materials Rent on factory building Salesperson compensation Factory supervisor salary Factory utilities Insurance on factory building Zhao Company has fixed costs of $265,200. Its single product sells for $159 per unit, and variable costs are $108 per unit. The company reports sales of 10,000 units. Prepare a contribution margin income statement for the year ended December 31 ZHAO Company Contribution Margin Income Statement For Year Ended December 31 S 0