- Given the following data for Taylor Coffee Shop, use the high-low method to determine the variable cost per unit (cup of coffee), total fixed costs, and the estimated total cost formula or total cost equation. Show work. January February March April Units (x) 1,500 2,000 1,400 1,200 Total Costs (y) $7,500 9,000 7,200 6,600 Data for Jones Manufacturing: The company uses direct labor hours to apply manufacturing overhead. Budgeted manufacturing overhead for the coming year equals $600,000. The estimated number of direct labor hours equals 100,000. a. Calculate the predetermined overhead rate. he workers worked 102,000 actual direct labor hours during the year. The pay rate was $22 per hour. The amount direct material purchased during the year equaled $700,000. The amount of direct material used in production for me year equaled $675,000. b. What was the total manufacturing costs applied to jobs for the year? Show calculations.