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At a 4 0 % Utilization Rate At a 9 0 % Utilization Rate Cost A: Total $ 4 5 8 , 0 0 0

At a 40% Utilization Rate At a 90% Utilization Rate
Cost A:
Total $ 458,000 $ 458,000
Per hour $ 7.30?Question mark
Cost B:
Total ?Question mark $ 1,962,000
Per hour $ 12.60 $ 12.60
Cost C:
Total $ 770,000 $ 1,348,000
Per hour $ 17.50 $ 9.19
Vargis uses the high-low method to analyze cost behavior.
Required:
Classify each of the costs as being either variable, fixed, or semivariable.
Calculate amounts for the two unknowns in the preceding table.
Note: Round "Cost A" to 2 decimal places.
Calculate the total amount that Vargis would expect at a 75% utilization rate for Cost A, Cost B, and Cost C.
Note: Do not round intermediate calculations. Round your final answer to the nearest dollar amount.

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