Mastery Problem: Cost-Volume-Profit Analysis Cost Behavior Cover-to-Cover Company is a manufacturer of shelving for books. The company has compiled the following cost data, and wants your help in determining the cost behavior. After reviewing the data, complete requirements (1) and (2) that follow. Units Produced Total Lumber Utilities Total Total Machine Depreciation Cost Cost Cost 10,000 shelves $110,000 20,000 shelves $12,500 $135,000 220,000 24,000 135,000 40,000 shelves 440,000 47,000 135,000 50,000 shelves 550,000 58,500 135,000 1. Determine whether the costs in the table are variable, fixed, mixed, or none of these. Lumber Utilities Depreciation