Identify each cost below as variable, fixed, or mixed, relative to units sold. Explain your reason. Units Sold 25 50 75 100 Total Phone Cost $250 300 350 400 Materials cost per unit $40 40 40 40 Manager's salary $3,400 3,400 3,400 3,400 Depreciation cost per unit $60 30 20 15 Total utility cost $550 800 1,050 1,300 X Total cost of goods sold $3,500 7,000 10,500 14,000 Units Sold Cost Type Reasoning Total cost of goods sold Variable v Materials cost per unit Variable v v /Total utility cost $550 800 1,050 1,300 Total cost of goods sold $3,500 7,000 10,500 14,000 Units Sold Cost Type Reasoning Total cost of goods sold Variable v Materials cost per unit Variable v Total Phone Cost Mixed Costs changes to # of units produced is proportional Depreciation cost per unit Fixed Costs changes as volume changes but not proportional Manager's salary Fixed Costs changes inversely proportional to # of units Total utility cost Mixed Costs do not change as volume changes