Questions 6, 7, and 8 are based on the following information:

X Company's accountant has collected the following cost and activity information from the past two months to help her develop a cost function that she could use to predict costs in July. Production in July is expected to be 10,000 units:

Month	Overhead Cost	Units Produced
May	$29,880	7,300
June	$34,560	9,100

6. Assume the accountant used account analysis and data from May to develop the cost function. She collected the following additional May information: cost of supplies was $13,660, all variable, cost of utilities was $5,400, 80% variable, and cost of rent was $10,820, all fixed. Using the resulting cost function, what would be the estimate of total overhead costs in July?

7. Assume the accountant used the high-low method to develop the cost function with the original May and June information (ignore Question 6 information). Using the resulting cost function, what would be the estimate of fixed overhead costs in July?

8. Using the high-low method cost function, what would be the estimate of variable overhead costs per unit in July?