PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,000 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $300 and $ 200 respectively:

Production in Units 3,000

Production Cost

Direct Materials $7,500

Direct Labor 18,000

Utilities 2,100

Property Taxes 1,000

Indirect labor 4,500

Supervisory Salaries 1,900

Maintenance 1,100

Depreciation 2,400

Instructions

(a) Identify the above cost as variable. fixed or mixed

(b) Calculate the expected costs when production is 5,000 units