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Extracted text: 1.3 1:18 PM K/s acctg 2-assgn.JPG DO IT! 5-1 Helena Company reports the following total costs at two levels of production. 10,000 Units $ 6,000 7,000 56,000 44,000 4,000 7,000 11,000 5,000 Units $ 3,000 7,000 28,000 22,000 4,000 5,000 9,000 Indirect labor Property taxes Direct labor Direct materials Depreciation Utilities Maintenance Classify each cost as variable, fixed, or mixed. DO IT! 5-2 Westerville Company accumulates the following data concerning a mixed cost, using units produced as the activity level. Units Produced Total Cost $18,000 16,650 18,580 16,200 17,100 March April May June 10,000 9,000 10,500 8,800 9,500 July (a) Compute the variable- and fixed-cost elements using the high-low method. (b) Estimate the total cost if the company produces 9,200 units. O