Simmons Manufacturing, Inc. produces a single product. A scattergraph of total overhead costs to produce (y axis) and units produced (x axis) was constructed. A line was plotted that seemed to best fit the data on the scattergraph.

The following point is on the line : X = 10400 Y = 233956 In addition, the line crosses the Y axis at $81700.

Please answer the following questions [Round answers to the nearest penney (two places to the right of the decimal)].

1. What is the variable cost of manufacturing overhead per unit?

2. What is the fixed cost of manufacturing overhead?

3. What is the predicted total cost of manufacturing overhead if Simmons produce 12100 units?