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2. Ames Company had the following costs for the past three years in which it produced 20,000, 24,000, and 30,000 units, respectively. Year1 Year 2 Year 3 Direct Materials $40,000 $48,000 $60,000 Utilities Expense 22,000 26,000 32,000 Property Taxes 6,000 6,000 6,000 Travel Expense 3,000 3,000 3,000 Direct Labor 30,000 36,000 45,000 Maintenance Expense 11,000 13,000 16,000 Identify which of the costs were variable, fixed, and mixed