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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 Cost
Utilities 278303 278303
Indirect Labor 299044 207637
Insurance 370500 0

In September, machine hours were 8,900. If machine hours in December are expected to be 8,300, what are expected total costs for these three cost items in December?

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