Vargis Corporation has a machining capacity of 220,000 hours per year. Utilization of capacity is normally 85%; it has been as low as 30% and as high as 90%. An analysis of the accounting records...

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Extracted text: Vargis Corporation has a machining capacity of 220,000 hours per year. Utilization of capacity is normally 85%; it has been as low as 30% and as high as 90%. An analysis of the accounting records revealed the following selected costs: At a 90% Utilization At a 30% Utilization Rate Rate Cost A: $460,000 $ Total $ 460,000 Per hour 7.50 ? Cost B: $1,964,000 $ Total Per hour $ 12.80 12.80 Cost C: $780,000 $ Total $1,350,000 Per hour 18.50 9.39 Vargis uses the high-low method to analyze cost behavior. Required: A. Classify each of the costs as being either variable, fixed, or semivariable. B. Calculate amounts for the two unknowns in the preceding table. (Round "Cost A" to 2 decimal places.) C. Calculate the total amount that Vargis would expect at a 85% utilization rate for Cost A, Cost B, and Cost C. (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.) А. Cost A Fixed Cost B Variable Cost C Semivariable В. Cost A $ 2.32 Cost B $ 844,800 C. Total cost