Grizzly Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of $3000 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $300 and $200 respectively.

Production in Units 3000

Production costs

Direct materials	$7500.00	Direct labour	$15000.00
Utilities	$1800.00	Property taxes	$1000.00
Indirect labour	$4500.00	Supervisory salaries	$1800.00
Maintenance	$1100.00	Depreciation	$2400.00

Answer the following questions about the company. a) Identify each of the costs as variable or fixed by selecting the most likely answer in the drop-down box.

Direct Materials

Direct Labour

Property Taxes

Indirect Labour

Supervisory Salaries

Amortization

b) Calculate the expected cost for each of the following when production is 4,000 units.

Direct Materials? $

Amortization? $