=+Classify the preceding costs as either fixed, variable, or mixed. Use the following tabular headings and place an “X” in the appropriate column. Identify each cost by letter in the cost column.

Cost Fixed Cost Variable Cost Mixed Cost Battonkill Company, operating at full capacity, sold 112,800 units at a price of $150 per unit during 2010. Its income statement for 2010 is as follows:

Sales . . . . . . . . . . . . . . . . . . . . . . . $16,920,000 Cost of goods sold . . . . . . . . . . . . . 6,000,000 ___________ Gross profit . . . . . . . . . . . . . . . . . . $10,920,000 Expenses:

Selling expenses . . . . . . . . . . . . $3,000,000 Administrative expenses . . . . . . . 1,800,000 __________ Total expenses . . . . . . . . . . . . 4,800,000 ___________ Income from operations . . . . . . . . . $ 6,120,000 ___________ ___________ The division of costs between fixed and variable is as follows:

Fixed Variable