Hartford, Inc. manufactures a single product. Shown are projected revenues and costs based on last year's income statement (8,000 units) and practical capacity (10,000 units). The costs are either variable, fixed, or mixed (part variable and part fixed.) You need to figure out what the cost type is based on the cost behavior. Last Year (8,000 units) Practical Capacity (10,000 units) Revenue Costs: Total Per Unit Total Per Unit $800,000 $100.00 $1,000,000 $100.00 Direct Material $200,000 $25.00 $250,000 $25.00 Direct Labor $160,000 $20.00 $200,000 $20.00 Mfg. Overhead $180,000 $22.50 $200,000 $20.00 Selling Expenses $40,000 $5.00 $50,000 $5.00 Admin. Expenses $50,000 $6.25 $5.00 $50,000 Total Costs $630,000 $78.75 $750,000 $75.00 Pre-Tax Profit $170,000 $250,000 Required