Mastery Problem: Cost-Volume-Profit Analysis Cost Behavior data, complete requirements (1) and (2) that follow. \begin{tabular}{cccc} Units & Total Lumber Cost & Total Utilities Cost & Total Machine Depreciation Cost \\ \hline 13,000 shelves & $130,000 & $16,450 & $120,000 \\ 26,000 shelves & 260,000 & 31,400 & 120,000 \\ 52,000 shelves & 520,000 & 61,300 & 120,000 \\ 65,000 shelves & 650,000 & 76,250 & 120,000 \end{tabular} 1. Determine whether the costs in the table are variable, fixed, mixed, or none of these. LumberUtilitiesDepreciationVariableCostMixedCostFixedCost \begin{tabular}{ccc} \multicolumn{1}{c}{ Cost } & Fixed Portion of Cost & Variable Portion of Cost (per Unit) \\ \hline Lumber & $ \\ Utilities \\ Depreciation & & \\ \hline \end{tabular} six months of the year. After reviewing the data, answer questions (1) through (3) that follow. Unit x Number of Units Produced) + Fixed Cost. Complete the following table. 2. With your Total Fixed Cost and Variable Cost per Unit from the high-low method, compute the total cost for the following values of N (Number of Units Produced). Review the contribution margin Income statements for Cover-to-Cover Company and Blblio Files Company on their respective Income Statements. Complete the following table from the data provided on the income statements. Each company sold 74,800 units during the year. Feodback T Cherk My Work Review the definitions of contribution margin ratio and unit contribution margin. Also review the formulas for break-even in terms of units sold and sales dollars. Income Statement - Cover-to-Cover product offerings. totals of all the sales mix percents must be 100%. Determine the amounts to complete the following table. Answer questions (1) - (3) that follow, assuming that all data for the coming year is the same as the current year, except for the amount of sales. 1. If Cover-to-Cover Company wants to increase its profit by $40,000 in the coming year, what must their amount of sales be? 2. If Biblio Files Company wants to increase its profit by $40,000 in the coming year, what must their amount of sales be