Sandburg Manufacturing Manufactures a Single Product Instructions
Calculate the Expected Costs to Be Incurred When Production

Sandburg Manufacturing manufactures a single product. Annual production costs incurred in the manufacturing process are shown below for the production of 2000 units. The Utilities and Maintenance are mixed costs. The fixed portions of these costs are $300 and $200 respectively. $$\begin{array} { l r r } & { \text { Costs Incurred } } \\ \text { Production in Units } & 2,000 & 4,000 \\ \text { Production Costs } & & \\\hline \text { a. Direct Materials } & \$ 6,000 & ? \\\text { b. Direct Labor } & 16,000 & ? \\\text { c. Utilities } & 1,000 & ? \\\text { d. Rent } & 3,000 & ? \\\text { e. Indirect Labor } & 4,200 & ? \\\text { f. Supervisory Salaries } & 1,500 & ? \\\text { g. Maintenance } & 1,000 & ? \\\text { h. Depreciation } & 2,500 & ?\end{array}$$ Instructions
Calculate the expected costs to be incurred when production is 4000 units. Use your knowledge of cost behavior to determine which of the other costs are fixed or variable.