Optional: Below the Prob B "working papers" (scroll 3 pages) are answers to similar, Prob A. If needed, refer to the Prob A to help you complete your problem B assignment. E19-6 PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,000 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $300 and $200, respectively Production in Units Production Costs 3,000 $7,500 18,000 2,100 1,000 4,500 Direct materials Direct labor Utilities Property taxes Indirect labor Supervisory salaries Maintenance Depreciation 1,900 1,100 2,400 Instructions (a) Identify the above costs as variable, fixed, or mixed (b) Calculate the expected costs when production is 5,000 units Indicate your choice by placing an "X" in the appropriate column (The first item is completed as an example) Fixed Variable Mired Cost Item Direct materials Direct labor Utilities Property taxes Indirect labor Supervisory salaries Maintenance Depreciation Fixed Costs = Variable Costs (to make 3,000 units) Variable Cost per Unit Variable Cost Portion of Mixed Cost UtiNties Variable Cost to make 3,000 units Variable Cost per Unit Maintenance Variable Cost to Make 3,000 Units Variable Cost per Unit Cost to Make 5,000 Units