PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 4,440 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $444 and $296, respectively 4.440 Direct materials Direct labor Utilities Property taxes Indirect labor Supervisory salaries Maintenance Depreciation $11,100 26,640 3,108 1,480 6,660 2,812 1,628 3,552 Identify the above costs as variable, fixed, or mixed Cost Direct materials Direct labor Utilities Property taxes Indirect labor Supervisory salaries Maintenance Depreciation