Sandburg Manufacturing manufactures a single product. Annual production costs incurred in the manufacturing process are shown below for the production of 2,000 units. The Utilities and Maintenance are mixed costs. The fixed portions of these costs are $300 and $200, respectively. Calculate the expected costs to be incurred when production is 4,000 units. Use your knowledge of cost behavior to determine which of the other costs are fixed or variable.

			Costs Incurred
Production in Units
Production Costs			2,000			4,000			Type of cost
a.	Direct Materials		$ 6,000			$enter a dollar amount			select type of cost

b.	Direct Labor		16,000			enter a dollar amount			select type of cost

c.	Utilities		1,000			enter a dollar amount			select type of cost

d.	Rent		3,000			enter a dollar amount			select type of cost

e.	Indirect Labor		4,200			enter a dollar amount			select type of cost

f.	Supervisory Salaries		1,500			enter a dollar amount			select type of cost

g.	Maintenance		1,000			enter a dollar amount			select type of cost

h.	Depreciation		2,500			enter a dollar amount			select type of cost