Based on the Above Information,select the Correct Statement

Multiple Choice

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

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.