Jennifer$$s Cupcakes incurred the following costs in $2022$ at two different levels of production:

$57,000$ units

$79,000$ units

Direct Materials

$$62,700$ $$86,900$

Selling Costs

$$5,130$ $$7,110$

Depreciation

$$7,600$ $$7,600$

Rent

$$17,400$ $$17,400$

Labour

$$27,930$ $$38,710$

Utilities

$$7,200$ $$8,100$

Calculate total variable, fixed and mixed costs.

$57,000$ units

$79,000$ units

Total Variable Costs

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Total Fixed Costs

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Total Mixed Costs

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