utilities and maintenance costs are mixed costs. The fixed portions of these costs are $500 and $400, respectively. in the manufacturing process are shown below for the production of 2,700 units. Th Direct materials Direct labor Utilities Property taxes Indirect labor Supervisory salaries Maintenance Depreciation $7,290 16,200 2,120 1,500 4,050 1,900 1,210 3,900 Identify the above costs as variable, fixed, or mixed Cost Direct materials Direct labor Utilities Property taxes Indirect labor