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

	Year1	Year 2	Year 3
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
Maintenance Expense	22,000	26,000	32,000

Identify which of the costs were variable, fixed, and mixed. Insert your answer in the table below.

Direct Materials:

Utilities Expense:

Property Taxes:

Travel Expense:

Direct Labor:

Maintenance Expense