X Company uses the high-low method to estimate total overhead costs each month, with machine hours as the activity measure. The following past monthly cost and activity information is available: Cost Month May June July August $9,851 $7,271 $9,421 $10,883 Machine Hours 3,800 2,300 3,550 4,400 If machine hours in October are expected to be 2,700, what are estimated total overhead costs in October (round unit costs to two decimal places)? A: $7,959 B: $9,312|C: $10,895 D: $12,747 | E: $14,914F: $17,450