Helena Company reports the following total costs at two levels of production.
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| Direct materials | $20,000 | $40,000 |
| Maintenance | 8,000 | 10,000 |
| Direct labor | 17,000 | 34,000 |
| Indirect materials | 1,000 | 2,000 |
| Depreciation | 4,000 | 4,000 |
| Utilities | 3,000 | 5,000 |
| Rent | 6,000 | 6,000 |
Classify each cost as variable, fixed, or mixed.
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