Mozena Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of3,100units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $500and $300, respectively.

Production in Units3,100Production CostsDirect materials$7,502Direct labour15,314Utilities1,988Property taxes1,090Indirect labour4,867Supervisory salaries2,100Maintenance1,261Depreciation2,600

Identify the costs as variable, fixed, or mixed.

CostDirect materials

Fixed

Mixed

Variable

Direct labour

Variable

Fixed

Mixed

Utilities

Fixed

Mixed

Variable

Property taxes

Variable

Mixed

Fixed

Indirect labour

Variable

Fixed

Mixed

Supervisory salaries

Mixed

Fixed

Variable

Maintenance

Fixed

Variable

Mixed

Depreciation

Fixed

Variable

Mixed

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Calculate the expected costs when production is5,300units.(Round per unit calculations to 2 decimal places, e.g. 15.26 and final answer to the nearest whole dollar, e.g. 5,275.)

Cost to produce5,300units$