Sheridan Manufacturing manufactures a single product. Annual production costs incurred in the manufacturing process are shown below for the production of 2.700 units. The company's Utilities and Maintenance costs are mixed costs. The fixed portions of these costs are $370 and $270, respectively. Calculate the expected costs to be incurred when production is 4.700 units. Use your knowledge of cost behavice to determine which of the other costs are fixed or variable. Costs Incurred Production in Units 2,700 4,700 Type of cost Production Costs a. Direct Materials $ 8.289 $ $ > b. Direct Labor 21.789 Supervisory Salaries 2,200 > Maintenance 1.539 > Depreciation 3,200