Classify each cost as variable, fixed, or mixed.

Montana Company reports the following total costs at two levels of production.

5,000 Units

10,000 Units

Indirect labor

$ 3,000

$ 6,000

Property taxes

7,000

7,000

Direct labor

27,000

54,000

Direct materials

22,000

44,000

Depreciation

4,000

4,000

Utilities

3,000

5,000

Maintenance

9,000

11,000

Classify each cost as variable, fixed, or mixed.

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