NVIDIA Corporation uses batch costing for its graphics card production. In January 2034, the company produces 5 batches of graphics cards with the following costs:

• Batch 1: Direct materials $1,000,000, Direct labor $500,000, Factory overhead $400,000
• Batch 2: Direct materials $1,200,000, Direct labor $600,000, Factory overhead $450,000
• Batch 3: Direct materials $1,100,000, Direct labor $550,000, Factory overhead $425,000
• Batch 4: Direct materials $1,300,000, Direct labor $650,000, Factory overhead $475,000
• Batch 5: Direct materials $1,400,000, Direct labor $700,000, Factory overhead $500,000

Required:

• Classify each cost as variable or fixed.
• Calculate the total variable costs ($2,700,000) for each batch.
• Determine the total fixed costs ($1,250,000) for all batches produced.