Amanda Company reports the following total costs at two levels of production. Classify each cost as variable, fixed, or mixed.

Amanda Company reports the following total costs at two levels of production.

Classify each cost as variable, fixed, or mixed.

		5,000 Units		10,000 Units
Indirect labor		$ 3,000		$ 6,000		Fixed Costs Mixed Costs Variable Costs
Property taxes		7,000		7,000		Fixed Costs Mixed Costs Variable Costs
Direct labor		28,000		56,000		Fixed Costs Mixed Costs Variable Costs
Direct materials		22,000		44,000		Fixed Costs Mixed Costs Variable Costs
Depreciation		4,000		4,000		Fixed Costs Mixed Costs Variable Costs
Utilities		5,000		8,000		Fixed Costs Mixed Costs Variable Costs
Maintenance		9,000		11,000		Fixed Costs Mixed Costs Variable Costs

Monthly production costs in Dilts Company for two levels of production are as follows.

Cost		2,000 Units		4,000 Units
Indirect labor		$10,000		$20,000
Supervisory salaries		5,000		5,000
Maintenance		4,000		6,000

Indicate which costs are variable, fixed, and mixed.

Indirect labor		Fixed Mixed Variable
Supervisory salaries		Fixed Mixed Variable
Maintenance		Fixed Mixed Variable