Super Rat Machine Works, a manufacturing firm, manufactures sprockets for the Tree Bicycle company. The company has supplied information from its accounting records for the last four months.

	January	February	March	April
Number of sprockets manufactured	10,000	12,000	8,800	11,500
Factory overhead	January	February	March	April
Factory supervision wages	$ 37,800	$ 37,800	$ 37,800	$ 37,800
Factory rent	21,600	21,600	21,600	21,600
Utilities (electricity/water)	18,000	19,800	16,280	20,000
Factory repairs & maintenance	14,000	15,360	13,728	15,525
CNC machine tool sharpening	3,000	3,600	2,640	3,450
CNC machine depreciation	15,000	15,000	15,000	15,000
Total factory overhead	$ 109,400	$ 113,160	$ 107,048	$ 113,375

Classify each factory overhead costs as fixed, variable or mixed, using number of sprockets manufactured as the activity driver (also called the cost driver).

Question 12 options:

123	Factory repairs & maintenance.
123	CNC machine depreciation.
123	CNC machine tool sharpening.
123	Factory supervision wages.
123	Factory rent.
123	Utilities (electricity/water).