X Company's accountant analyzed the following total overhead costs in March to develop a cost function that could be used to estimate overhead costs in future months. Supplies $22,400 Utilities 23,900 Insurance 11,400 The accountant classified these costs as follows: • all of the supply costs were variable • all of the insurance costs were fixed $5,975 of the utility costs were fixed March production was 1,150 units; June production is expected to be 1,290 units. What are estimated total variable costs in June (round variable costs per unit to two decimal places)? A $25,575 b. $34,015 c. $45,240 d. $60,170
e. $80,026
f. $106,434