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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

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 Total Cost Variable
Insurance 310500 0
Utilities 272667 272667
Indirect Labor 322238 231539

In September, machine hours were 9,700. If machine hours in December are expected to be 8,400, what are expected total costs for these three cost items in December?

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