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.

$\backslash$table$[[\backslash$table$[[$Units$],[$Produced$]],\backslash$table$[[$Total$],[$Lumber$],[$Cost$]],\backslash$table$[[$Total$],[$Utilities$],[$Cost$]],\backslash$table$[[$Total Machine$],[$Depreciation$],[$Cost$]]],[3,000$ shelves,$$33,000,$$$4,950,$$$145,000$