A retail company tracks its operating costs over six months to understand its cost behavior better.

Month	Units Sold	Total Cost X	Cost per Unit X	Total Cost Y	Cost per Unit Y	Total Cost Z	Cost per Unit Z
1	1,200	$2,400		$3,600		$1,800
2	2,400	$2,400		$4,800		$3,600
3	600	$2,400		$2,400		$900
4	1,800	$2,400		$4,200		$2,700
5	3,000	$2,400		$6,000		$4,500
6	900	$2,400		$3,000		$1,350

Required: a. Calculate the cost per unit for each cost. b. Classify each cost as fixed, variable, or mixed. c. Discuss how these cost behaviors can influence inventory management decisions. d. Evaluate the impact of cost behavior on the company’s break-even analysis. e. Suggest improvements for managing each type of cost.