Phenning Company had the following costs for the past three years in which it produced $40,000,48,000,$ and $60,000$ units, respectively.

Year $1$

$(40,000$ units$)$

Year $2$

$(48,000$ units$)$

Year $3$

$(60,000$ units$)$

Direct Materials

$$80,000$

$$96,000$

$$120,000$

Utilities Expense

$44,000$

$98,000$

$104,000$

Property Taxes

$12,000$

$12,000$

$12,000$

Travel Expense

$6,000$

$6,000$

$6,000$

Direct Labor

$60,000$

$72,000$

$90,000$

Maint. Expense

$22,000$

$26,000$

$32,000$

Identify each of the costs above as being variable, fixed, and mixed.