1. X Company uses account analysis to estimate total overhead costs for each month, with units produced as the activity measure. In May, when production was 1,000 units, the plant manager classified each overhead cost item as fixed and variable as follows:

Cost Item	Total Cost	Cost Behavior
Utilities	$21,200	100% variable
Supplies	23,100	60% variable
Maintenance	20,000	100% fixed

If September production is expected to be 1,180 units, what are estimated total overhead costs in September (round unit costs to two decimal places)?

2. X Company uses the high-low method to estimate total overhead costs each month, with machine hours as the activity measure. The following past monthly cost and activity information is available:

Month	Cost	Machine Hours
May	$10,264	3,400
June	$8,527	2,500
July	$9,878	3,200
August	$13,738	5,200

If machine hours in October are expected to be 4,300, what are estimated total overhead costs in October (round unit costs to two decimal places)?

3. In 2019, X Company had revenue of $198,400 and incurred the following costs:

Direct materials	$37,696
Direct labor	19,840
Variable overhead	43,648
Fixed overhead	18,600
Variable selling and administration	7,936
Fixed selling and administration	15,800

If revenue and cost relationships were not expected to change in 2020, what must revenue be in 2020 in order for X Company to earn $60,000?

4. X Company estimated the following for its three products, A, B, and C, for 2020:

	A	B	C
Revenue	$57,540	$24,888	$74,844
Total variable costs	28,928	17,000	26,649
Contribution margin	$28,613	$7,888	$48,195

Total fixed costs in 2020 were expected to be $17,400. What is the expected weighted average contribution margin rate in 2020?