In this unit we explore the different types of costs that companies incur and how those costs behave. The types of costs are categorized as direct, indirect, and overhead costs. The way these costs behave determines if they are fixed, variable, or a combination of both (mixed). Once the type and behavior are identified, the costs can be analyzed on a per-unit basis. This is needed because we can see the total costs for a period of time by reviewing the financial statements of a business; however, in order to control costs, managers must understand those costs at the unit level. Using the knowledge acquired from this unit, respond to the discussion task that follows:

• Select a public (i.e., publishes its financial statements) manufacturing company and become familiar with its products. Describe the company, its products, and the specific manufacturing costs it incurs. Categorize each cost into the three manufacturing cost categories and state if the costs are variable, fixed, or mixed. Explain how you came to your conclusions.

• Your Discussion should be a minimum of 250 words in length and no more than 450 words. Please include a word count. Following the APA standard, use references and in-text citations from the textbook and any other sources.