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

a$.$ Direct Materials $$6,000,$$

b$.$ Direct Labor $16,000$

c$.$ Utilities $1,000$

d$.$ Rent $3,000$

e$.$ Indirect Labor $,4,200$

f$.$ Supervisory Salaries $,1,500$

g$.$ Maintenance $,1,000$

h$.$ Depreciation $2,500$