a-1. Use the high-fow method to determine the variable element of manufacturing overfiead costs per machine hour (Round your nnswer to 2 decimal ploces.) a-2. Use the high low method to determine the fived element of monthly overhead cost. (Round "Manufocturing overhead cost" to 2 decimal places.) b. Bursa expects machine hours in May to equal 5,300. Use the cost relationships defermined in part a to forecast May's manufactuting overhead costs. (Round "Monufocturing overheod cost" to 2 decimal pleces.) c. Suppose Bursa had used the cost relationships determined in part a to estimate the fotal manufacturing overhead expected for the months of February and March. By what amounts would Bursa have over-or underestimated these cosis? (Round "Manufacturing overhead cost" to 2 decimal places.)