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Two Costs at Bradshaw Company Appear Below for Specific Months

question 66

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Two costs at Bradshaw Company appear below for specific months of operation.  Month Amount Units Produced  Delivery costs  September $40,00040,000 October 55,00060,000 Utilities  September $84,00040,000 October 126,00060,000\begin{array}{llrl}&\text { Month }&\text {Amount }&\text {Units Produced }\\\text { Delivery costs }&\text { September } & \$ 40,000 & 40,000 \\&\text { October } & 55,000 & 60,000 \\\text { Utilities }&\text { September } & \$ 84,000 & 40,000 \\&\text { October } & 126,000 & 60,000\end{array} Which type of costs are these?


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