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. 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 Direct labor Depreciation on factory equipment Direct materials Rent on factory building Salesperson compensation Factory supervisor salary Factory utilities Insurance on factory building At 0 units 50 4,000 0 2,000 4,000 5,000 200 1,050 At 2,000 units $ 11,000 4,000 7,000 2,000 4,000 5,000 600 1,05 At 4,000 units $ 22,000 4,000 14,000 2,000 5,000 5,000 800 1,050