X Company uses account analysis to estimate total overhead costs for each month, with units produced as the activity measure in May, when production was 1,000 units, the plant manager classified each overhead cost item as fixed and variable as follows: Cost Item Utilities Supplies Maintenance Total Cost $25,000 $10,400 $19,500 Cost Behavior 100% variable 30 Pixed 100% Red 11 September production is expected to be 1,100 units, what are estimated variable overhead.costaperunt in September (round unit costs to two decimal places