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Identification of Variable, Fixed, and Mixed costs Identify the following as (a) fixed costs, (b) variable costs, or (c) mixed costs: Direct materials Electricity Factory building rent Managers salary Operating supplies Mixed Costs: High-Low Method Using the high-low method, compute Soho Corporations monthly variable cost per telephone hour and total fixed costs. Month Telephone Hours Used Telephone Costs April 95 $4, 350 May 90 4, 230 June 100 4, 680 Contribution Margin Income Statement Prepare a contribution margin income statement if Greenwich, Inc., wants to make a profit of $50,000. It has variable costs of $10 per unit and fixed costs of $20,000. How much must it charge per unit if 5,000 units are sold