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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

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 SoldAt 0 unitsAt 2,000 unitsAt 4,000 unitsDirect labor$ 0$ 14,000$ 28,000Depreciation on factory equipment7,0007,0007,000Direct materials010,00020,000Rent on factory building5,0005,0005,000Salesperson compensation7,0007,0008,000Factory supervisor salary8,0008,0008,000Factory utilities5009001,100Insurance on factory building1,8001,8001,800

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