Helena Company reports the following total costs at two levels of production.
|
10,000 Units
|
20,000 Units
|
|
Direct materials
|
$20,000
|
$40,000
|
|
Maintenance
|
8,000
|
10,000
|
|
Direct labor
|
17,000
|
34,000
|
|
Indirect materials
|
1,000
|
2,000
|
|
Depreciation
|
4,000
|
4,000
|
|
Utilities
|
3,000
|
5,000
|
|
Rent
|
6,000
|
6,000
|
Classify each cost as variable, fixed, or mixed.