Identifying cost behavior
At the various activity levels shown, Johnston Company incurred the following costs.
|
Units Sold
|
20
|
40
|
60
|
80
|
100
|
|
a.
|
Depreciation cost per unit
|
240.00
|
120.00
|
80.00
|
60.00
|
48.00
|
|
b.
|
Total rent cost
|
3,200.00
|
3,200.00
|
3,200.00
|
3,200.00
|
3,200.00
|
|
c.
|
Total cost of shopping bags
|
2.00
|
4.00
|
6.00
|
8.00
|
10.00
|
|
d.
|
Cost per unit of merchandise sold
|
90.00
|
90.00
|
90.00
|
90.00
|
90.00
|
|
e.
|
Rental cost per unit of merchandise sold
|
36.00
|
18.00
|
12.00
|
9.00
|
7.20
|
|
f.
|
Total phone expense
|
80.00
|
100.00
|
120.00
|
140.00
|
160.00
|
|
g.
|
Cost per unit of supplies
|
1.00
|
1.00
|
1.00
|
1.00
|
1.00
|
|
h.
|
Total insurance cost
|
480.00
|
480.00
|
480.00
|
480.00
|
480.00
|
|
i.
|
Total salary cost
|
$1,200.00
|
$1,600.00
|
$2,000.00
|
$2,400.00
|
$2,800.00
|
|
j.
|
Total cost of goods sold
|
1,800.00
|
3,600.00
|
5,400.00
|
7,200.00
|
9,000.00
|
Required
Identify each of these costs as fixed, variable, or mixed.