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. Total Total Lumber Utilities Cost Total Machine Units Produced Depreciation Cost Cost 11,000 shelves $110,000 22,000 shelves $13,650 $140,000 220,000 26,300 140,000 44,000 shelves 440,000 51,600 140,000 55,000 shelves 550,000 64,250 140,000 1. Determine whether the costs in the table are variable, fixed, mixed, or none of these. Lumber Utilities Depreciation 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 "0". Recall that, for N = 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 Cost of Cost Variable Portion of Cost (per Unit) Lumber Utilities Depreciation