Mozena Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,000 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $300 and $200 respectively.

Production in Units Production Costs ..........................3,000

Direct materials ..................................................$ 7,500

Direct labour ......................................................15,000

Utilities .............................................................1,800

Property taxes ......................................................1,000

Indirect labour ......................................................4,500

Supervisory salaries ................................................1,800

Maintenance .........................................................1,100

Depreciation ........................................................2,400

Instructions

(a) Identify the above costs as variable, fixed, or mixed.

(b) Calculate the expected costs when production is 5,000 units.