Based on the Above Information, Select the Correct Statement A)Cost of Goods Sold Is a Mixed Cost

Based on the above information, select the correct statement. $\begin{array}{|l|c|c|c|}\hline \text { Units sold } & 20 & 40 & 60 \\\hline \text { Total salary cost } & \$ 6,000 & \$ 7,800 & \$ 9,200 \\\hline \text { Total cost of goods sold } & 14,000 & 28,000 & 42,000 \\\hline \text { Depreciation cost per unit } & \$ 120 & \$ 60 & \$40 \\\hline\end{array}$

A) Cost of goods sold is a mixed cost.
B) Salary cost is a mixed cost.
C) Depreciation cost is a variable cost.
D) If the company sells 20 units for $540 each, it will incur a loss of $200.