Cost Behavior Fresh Powder, Inc., manufactures snowboards. Based on past experience, Fresh Powder has found that its total annual overhead costs can be represented by the following formula: Overhead cost = $487,760 + $1.24X, where X equals number of snowboards. Last year, Fresh Powder produced 18,200 snowboards. Actual overhead costs for the year were as expected. Required: 1. What is the driver for the overhead activity? For questions 2-4, Enter the final answers rounded to the nearest dollar. 2. What is the total overhead cost incurred by Fresh Powder last year? $ 3. What is the total fixed overhead cost incurred by Fresh Powder last year? $ 4. What is the total variable overhead cost incurred by Fresh Powder last year? $ For questions 5-7, round your answers to the nearest cent. Use those rounded figures in subsequent computations, if necessary. 5. What is the overhead cost per unit produced? $ per unit 6. What is the fixed overhead cost per unit? $ per unit 7. What is the variable overhead cost per unit?