E20-19 Determining cost behavior Learning Objective 1 Identify each cost below as variable (V), fixed (F), or mixed (M), relative to units sold. Explain your reason. Units Sold 25 50 5 50 15 75 100 a. Total pho ne cost $ 150 $ 200 $ 250 $ 300 b. Materials 35 35 35 35 35 20 20 15 C cost per unit c. Manager' 3,000 3,000 3,000 3,000 s salary d. Depreciati on cost per unit 60 60 30 30 e. Total utilit 400 650 900 1,150 y cost f. Total cost 3,125 6,250 9,375 12,500 of goods sol d