Question $3$ Utilities and Maintenance costs are mixed costs. The fixed portions of these costs are $$490$ and $$390,$ respectively.

$\backslash$table$[[$Costs Incurred$],[$Production in Units,$3,900,5,900,$Type of cost$],[$Production Costs$],[$a$.$ Direct Materials,$$12,441,$$$,],[$b$.$ Direct Labor,$31,941,,],[$c$.$ Utilities,$2,596,,],[$d$.$ Rent,$4,900,,],[$e$.$ Indirect Labor,$8,931,,],[$f$.$ Supervisory Salaries,$3,400,,],[$g$.$ Maintenance,$2,691,,],[$h$.$ Depreciation,$4,400,,]]$