Identify whether each of the costs in the following Fixed Budget are Fixed or Variable. If Variable, calculate the price per unit (sales) or cost per unit (costs). Fixed Budget Budget Fixed Budget Fixed or Variable Price per unit/cost per unit Sales Units 8,000 Sales 2,800,000 i ; Direct Materials 480,000 l I [ Select 1 v Direct Labor 360,000 I I [ Select ] v Production 120000 : I [ Select] v Supplies Plant Manager 72 000 : : [ Select] V Salary ' Total COGS 1,032,000 Gross Prot 1,768,000 Sales 160,000 [ Select] v Commissions Packaging 80,000 [ Select] v Advertising 100,000 l Select] V Total Selling 340,000 Expenses Administrative 90 000 [Select] V Salaries ' Depreciation - Ofce 25,000 [ Select] v [Select] v Equipment Administrative 90,000 [ Select ] V [ Select ] Salaries Depreciation - Office 25,000 [ Select ] V [ Select ] V Equipment Insurance 20,000 [ Select ] V [ Select ] V Office Rent 30,000 [ Select ] V [ Select ] V Total Administrative 165,000 Expenses Net Income 1,263,000