Oriole Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,400 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $328 and $219, respectively.

Production in Units		3,400
Production Costs
Direct materials		$8,212
Direct labor		22,561
Utilities		3,048
Property taxes		1,095
Indirect labor		4,927
Supervisory salaries		2,080
Maintenance		1,239
Depreciation		2,628

(a)

Identify the above costs as variable, fixed, or mixed.

Costs
Direct materials		FixedMixedVariable
Direct labor		FixedMixedVariable
Utilities		FixedMixedVariable
Property taxes		FixedMixedVariable
Indirect labor		FixedMixedVariable
Supervisory salaries		FixedMixedVariable
Maintenance		FixedMixedVariable
Depreciation		FixedMixedVariable