Problem 1. Identifying cost behavior At the various activity levels shown, Jensen Company incurred the following costs. Units Sold Type of cost a. Total Rent Cost 20 40 60 80 100 3,200 3,200 3,200 3,200 3,200 90 90 90 90 90 2 4 6 8 10 b. Cost per unit of merchandise sold c. Total Cost of Shopping bags d. Total Insurance Cost e. Total salary cost f. Total cost of goods sold g. Depreciation cost per unit 480 480 480 480 480 1,200 1,600 2,000 2,400 2,800 1,800 3,600 5,400 7,200 9,000 240 120 80 60 48 Required Identify each of these costs as fixed or variable