Units Cost Month Produced Cost Drilling Costs January February $120,000 $80,000 40,000 CVP Drill #1 Based on the chart below, classify each of the costs as variable, fixed mixed. State how you came to your conclusion, CVP Drill #2 Signature Company provided the following information for the month ended July 31, 2019 based on selling 100 units of its bottled water. Sales Revenue Variable Costs Fixed Costs $800 $300 $300 60,000 What is Signature's breakeven point in units? Smoothing Costs January February $100,000 $100,000 70,000 60,000 Mining Costs January $159,000 43,000 February $195,000 55,000 Drilling Costs Smoothing Costs Mining Costs 286 197 287