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X Company uses account analysis to estimate total overhead costs for each month, with units...

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Accounting

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X Company uses account analysis to estimate total overhead costs for each month, with units produced as the activity measure. In May, when production was 1,000 units, the plant manager classified each overhead cost item as fixed and variable as follows: Cost Item Total Cost Cost Behavior Supplies $23,200 100% variable Utilities 20,600 30% fixed Maintenance 17,600 100% fixed If September production is expected to be 1,200 units, what are estimated total variable overhead costs in September (round unit costs to two decimal places)

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