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 Utilities Indirect labor Insurance Total Cost $245,920 269,416 303,000 Variable Cost $245,920 175,120 0 In September, machine hours were 8,000. If machine hours in December are expected to be 7,000, what are expected total costs for these three cost items in December? OA: $325,467 OB: $432,871 Oc: $575,719 OD: $765,706 OE: $1,018,389 OF: $1,354,457