X Company's accountant uses account analysis to estimate costs for each month, with direct labor hours as the independent variable. In September, she did the following cost behavior analysis for three specific cost items: Total Cost Variable Cost $192,270 Cost Item Indirect labor Insurance Utilities $288,884 333,500 257,781 0 257,781 In September, direct labor hours were 8,700. If direct labor hours in December are expected to be 10,100, what are expected total costs for these three cost items in December