LU Ovier Coverto-Cover Company is a manufacturer of shelving for books. The company has compiled the following cost dats, and wants your help in determining the cost behavior. Arter reviewing the data, complete requirements (1) and (2) that follow Total Total Total Machine Units Lumber Utilities Depreciation Produced Cost Cost Cost 7,000 shelves 14,000 shelves 28,000 shelves 35,000 shelves $120,000 120,000 $77,000 154,000 308,000 385,000 $9,050 17,100 33,200 120,000 120,000 41,250 2. For each cost, determine the fixed portion of the cost, and the per unit variable cost. If there is no amount or an amount is zero, enter O Recall that, for Number of Units Produced, Total Costs = (Variable Cost Per Unit X N) + Fixed cost. Complete the following table with your answers. Round variable portion of cost (per unit) answers to two decimal places. Fixed Portion Variable Portion Cost of Cost of Cost (per unit) Lumber Utilities Depreciation