Sandhill Manufacturing manufactures a single product. Annual production costs incurred in the manufacturing process are shown

below for the production of $4,100$ units. The company's Utilities and Maintenance costs are mixed costs. The fixed portions of these

costs are $$510$ and $$410,$ respectively.

Calculate the expected costs to be incurred when production is $6,100$ units. Use your knowledge of cost behavior to determine which

of the other costs are fixed or variable.