X Company's accountant uses account analysis to estimate costs for each month, with machine hours as the independent variable. In September, she did the following cost behavior analysis for three specific cost items: Cost Item Indirect labor Insurance Utilities Total Cost $306,168 331,000 272,272 Variable Cost $206,843 0 272,272 In September, machine hours were 9,100. If machine hours in December are expected to be 8,300, what are expected total costs for these three cost items in December? OA: $368,659 OB: $490,316 OC: $652,120 OD: $867,320 OE: $1,153,536 OF: $1,534,202 * Tries 0/99