CASE 1: Bendix Ltd is a car parts manufacturer. It supplies you the following information regarding costs at various levels of monthly production: Production volume Direct materials Direct labour Indirect material s Supervisors: salaries Depreciation on plant Maintenance Utilities Insurance on plant and equipment Propelty taxes on plant Total 8 000 units sso ooo 64 000 24 ooo 12000 10000 32 ooo 15000 1 600 2 ooo $241 600 12 000 units sno ooo 96 ooo 36 ooo 12 ooo 10 ooo 44 000 21 ooo 1 600 2 ooo $342 600 In the above table there are some pure variable costs, some pure fixed costs and some mixed costs.