Window Help Untitled Edited Verdana C Regular 12 6. X Company uses account analysis to estimate total overhead costs for each month. In May, when production was 1,000 units, the plant manager classified each overhead cost item as fixed and variable as follows: Cost Item Supplies Utilities Maintenance Total Cost $29,000 20,000 20,600 Cost Behavior 100% variable 10% fixed 100% fixed If September production is expected to be 1,160 units, what will variable costs per unit be? 7. X Company uses the high-low method to predict maintenance costs each month, with machine hours as the activity measure. The following past monthly cost and activity information is available: Cost $7,096 $12,731 $15,548 $12,854 Month Machine Hours 1,600 3,900 5,050 3,950 May June uly August If maintenance hours in October are expected to be 4,400, what are total fixed maintenance costs expected to be (round unit costs to two decimal places)? 8. In 2017, X Company had revenue of $217,000 and incurred the following costs: 36,890 19,530 39,060 15,100 8,680 17,100 Direct materials Direct labor [all variable] Variable overhead Fixed overhead Variable selling and administration Fixed selling and administration If revenue and cost relationships are not expected to change in 2018, what must revenue be in order for X Company to earn $60,000