PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of3,180units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $318and $212, respectively.

Production in Units	3,180
Production Costs
Direct materials	$7,950
Direct labor	15,900
Utilities	1,908
Property taxes	1,060
Indirect labor	4,770
Supervisory salaries	1,908
Maintenance	1,166
Depreciation	2,544

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

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

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Calculate variable costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. Exclude mixed costs in the calculation for variable cost per unit.(Round answers to 2 decimal places e.g. 2.25.)

Variable cost per unit (Exclude variable cost for utilities and maintenance)	$
Variable cost per unit for utilities	$
Variable cost per unit for maintenance	$

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Calculate the expected costs when production is5,300units.

Cost to produce5,300units

$