Mastery Problem: Cost-volume-profit Analysis Cost Behavior Cover-to-Cover Company is a manufacturer of shelving for books. The company has compiled the following cost data, and wants your help in determining the cost behavior. After reviewing the data, complete requirements (1) and (2) that follow. Units Produced 14,000 shelves 28,000 shelves 56,000 shelves 70,000 shelves Total Lumber $140,000 280,000 560,000 700,000 Total utilities $18,100 34,200 66,400 82,500 Total Machine Depreciation $120,000 120,000 120,000 120,000 1. Determine whether the costs in the table are variable, fixed, mixed, or none of these. Lumber utilities Depreciation 2. For each cost, determine the fixed portion of the cost, and the per-unit variable cost. If there is no amount or an amount is zero, enter "O". Recall that, for N answers. Round variable portion of cost (per unit) answers to two decimal places. Number of Units Produced, Total Costs (Variable Cost Per unit x N) + Fixed Cost. Complete the following table with your Fixed Portion of Cost Variable Portion of Cost (per LJnit) Lumber utilities Depreciation