Vargis Corporation has a machining capacity of 220,000 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	$	460,000			$	460,000
Per hour	$	7.50				?
Cost B:
Total		?			$	1,964,000
Per hour	$	12.80			$	12.80
Cost C:
Total	$	780,000			$	1,350,000
Per hour	$	18.50			$	9.39

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 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.)