Mika Enterprises has the following information available regarding costs at various levels of monthly production:
Production volume 7,000 10,000
Direct materials $ 70,000 $100,000
Direct labor 56,000 80,000
Indirect materials 21,000 30,000
Supervisors' salaries 12,000 12,000
Depreciation on plant and equipment 10,000 10,000
Maintenance 32,000 44,000
Utilities 15,000 21,000
Insurance on plant and equipment 1,600 1,600
Property taxes on plant and equipment 2,000 2,000
Total $219,600 $300,600
Required:
a. Identify each cost as being variable, fixed, or mixed Be sure to label each answer clearly.