QS 18-3 (Algo) Classifying costs LO C1 Following are costs for eight different items. Costs are shown for three different levels of units produced and sold. Classify each of the eight cost Items as either variable, fixed, or mixed. At 8 units 3,660 costs for Different levels of Units Produced and sold Direct labor Depreciation on factory equipment Direct materials Rent on factory building salesperson compensation Factory supervisor salary Factory utilities Insurance on factory building 1,600 3,600 4,600 160 950 At 2,800 units $ 10,688 3,688 6,600 1,600 3,600 4,688 560 950 At 4,000 units $ 21,200 3,600 13,200 1,680 4,600 4,600 760 950 Direct labor Depreciation on factory equipment Direct materials Rent on factory building Salesperson compensation Factory supervisor salary Factory utilities Insurance on factory building