Mozena 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 3,000
Production Costs
Direct materials $ 7,500
Direct labor 15,000
Utilities 2,100
Property taxes 1,000
Indirect labor 4,500
Supervisory salaries 1,800
Maintenance 1,400
Depreciation 2,400
(a) Identify the above costs as variable, fixed, or mixed.