Vargis Corporation has a machining capacity of 201,000 hours per year. Utilization of capacity is normally 80%; it has been as low as 20% and as high as 85%. An analysis of the accounting records revealed the following selected costs: At a 20% Utilization Rate At a 85% Utilization Rate $441,000 $ 5.60 $ 441,000 ? Cost A: Total Per hour Cost B: Total Per hour Cost C: Total Per hour ? 10.90 $1,945,000 $ 10.90 $ $685,000 $ 9.00 $1,331,000 $ 7.49 Vargis uses the high-low method to analyze cost behavior. Required: A. Classify each of the costs as being either variable, fixed, or semivariable. B. Calculate amounts for the two unknowns in the preceding table. (Round "Cost A" to 2 decimal places.) C. Calculate the total amount that Vargis would expect at a 80% utilization rate for Cost A, Cost B, and Cost C. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.) Vargis Corporation has a machining capacity of 201,000 hours per year. Utilization of capacity is normally 80%; it has been as low as 20% and as high as 85%. An analysis of the accounting records revealed the following selected costs: At a 20% Utilization Rate At a 85% Utilization Rate $441,000 $ 5.60 $ 441,000 ? Cost A: Total Per hour Cost B: Total Per hour Cost C: Total Per hour ? 10.90 $1,945,000 $ 10.90 $ $685,000 $ 9.00 $1,331,000 $ 7.49 Vargis uses the high-low method to analyze cost behavior. Required: A. Classify each of the costs as being either variable, fixed, or semivariable. B. Calculate amounts for the two unknowns in the preceding table. (Round "Cost A" to 2 decimal places.) C. Calculate the total amount that Vargis would expect at a 80% utilization rate for Cost A, Cost B, and Cost C. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)