Morning Dove Company manufactures one model of birdbath, which is very popular. Morning Dove sells all units it produces each month. The relevant range is 02,000 units, and monthly production costs for the production of 1,700 units follow. Morning Doves utilities and maintenance costs are mixed with the fixed components shown in parentheses.

Production Costs	Total Cost
Direct materials	$	2,700
Direct labor		6,900
Utilities ($150 fixed)		570
Supervisors salary		2,600
Maintenance ($250 fixed)		460
Depreciation		750

Required: 1. Identify each cost as variable, fixed, or mixed, and express each cost as a rate per month or per unit (or combination thereof). (Round your per unit value to 2 decimal places.)

Product Cost	Behavior	Rate		Rate
Direct Materials			Per unit		Per Month
Direct labor			Per unit		Per Month
Utilities			per unit		Per Month
Supervisors Salary			per unit		Per Month
Maintenance			per unit		Per Month
Depreciation			per unit		Per Month

2. Determine the total fixed cost per month and the variable cost per unit for Morning Dove. (Round your variable cost per unit to 2 decimal places.)

3. State Morning Doves linear cost equation for a production level of 02,000 units. Enter answer as an equation in the form of y = a + bx. (Round your variable cost per unit to 2 decimal places.)

4. Calculate Morning Doves expected total cost if production increased to 1,900 units per month. Enter answer as an equation in the form of y = a + bx. (Round Variable cost per unit to 2 decimal places.)