PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the 

production of 3,000 units. .....................................           0
Direct materials ...................................................... $ 7,500
Direct labor .............................................................. 18,000
Utilities ......................................................................  2,100
Property taxes .......................................................... 1,000
Indirect labor ............................................................ 4,500
Supervisory salaries ................................................ 1,900
Maintenance ............................................................ 1,100
Depreciation (straight-line) .................................... 2,400
The utilities and maintenance costs are mixed costs. The fixed components of these costs are $300 and $200, respectively.

Instructions

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

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