QS 21-3 (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 At 0 units At 2,000 units Direct labor $ 0 $ 12,800 At 4,000 units $ 25,600 Depreciation on factory equipment Direct materials 5,800 5,800 5,800 0 8,800 17,600 Rent on factory building 3,800 3,800 3,800 Salesperson compensation 5,800 5,800 6,800 Factory supervisor salary 6,800 6,800 6,800 Factory utilities 380 780 980 Insurance on factory building 1,500 1,500 1,500 Direct labor Depreciation on factory equipment Direct materials Rent on factory building Salesperson compensation Factory supervisor salary Factory utilities Insurance on factory building