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 Total Lumber Utilities Total Machine Depreciation 7,000 shelves Cost $84,000 $9,050 Cost Cost $135,000 14,000 shelves 168,000 17,100 135,000 28,000 shelves 336,000 33,200 135,000 35,000 shelves 420,000 41,250 135,000 1. Determine whether the costs in the table are variable, fixed, mixed, or none of these. Lumber Variable Cost Utilities Mixed Cost Depreciation Fixed Cost