Vargis Corporation has a machining capacity of 217,000 hours per year. Utilization of capacity is normally 85%; it has been as low as 30% and as high as 90%. An analysis of the accounting records revealed the following selected costs:

At a 30% Utilization Rate At a 90% Utilization Rate

Cost A:

Total$457,000 $457,000

Per hour$7.20 ?

Cost B:

Total ? $1,961,000

Per hour$12.50 $12.50

Cost C:

Total$765,000 $1,347,000

Per hour$17.00 $9.09

Vargis uses the high-low method to analyze cost behavior.

Required:

Classify each of the costs as being either variable, fixed, or semivariable.

Calculate amounts for the two unknowns in the preceding table. (Round "Cost A" to 2 decimal places.)

Calculate the total amount that Vargis would expect at a 85% utilization rate for Cost A, Cost B, and Cost C. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)