Question 2: (a) The cost accountant of Hawthorn Manufacturing Company has prepared budgeted forecasts for the year 2014 based on different levels of output because of the uncertain nature of the market: Output in units 15,000 18,000 20,000 $ $ $ Material costs 300,000 360,000 400,000 Labour costs 625,000 730,000 800,000 Production overhead costs 1,200,000 1,200,000 1,200,000 Production costs 2.125,000 2,290,000 2,400,000 REQUIRED: (i) Define fixed costs, variable costs and semi-variable costs; and state the type of cost behaviour of each of the three production costs. (i1) Compute the budget production costs with detailed cost elements for output of 23,000 units