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: Month May June July August Cost $5,846 $8,829 $9,850 $8,908 Machine Hours 1,800 3,700 4,350 3,750 If machine hours in October are expected to be 2,700, what are estimated fixed overhead costs in October (round unit costs to two decimal places)? A: $2,365 B: $2,673 C: $3,020 D: $3,413 E: $3,856 F: $4,358 X Company estimated the following for its three products, A, B, and C, for 2020: Revenue Total variable costs Contribution margin A $36,960 18,678 $18,282 B $25,243 19,272 $5,971 $52,311 21,889 $30,422 Total fixed costs in 2020 were expected to be $17,400. What is the expected weighted average contribution margin rate in 2020? A: 0.11 B: 0.16 C: 0.23 D: 0.33 E: 0.48 F: 0.70 In 2019, X Company's profits after taxes were $157,000. In 2020, the selling price was expected to be $36.50, the variable cost per unit was expected to be $25.30, and total fixed costs were expected to be $210,000. Assuming a tax rate of 33%, how many units must X Company sell in 2020 in order to earn profit of $172,000? OA: 36,877 B: 41,671 C: 47,088 D: 53,210 E: 60,127 F: 67,944