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 = 19600 Y = 459876 In addition, the line crosses the Y axis at $218600. 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 16250 units?