Need help solving the answer. I got 3,976,000 in total manufacturing costs

Q.2 Print Inc., of Ottawa, producers of finance and accounting books, reflected the following information at December 31, 2015, and 2016. 2015-12-31 2016-12-31 Production 100,000 units 200,000 Units Cost of goods manufactured $1,400.000 $2,600,000 Work in process inventory, beginning $40,000 $20,000 Work in process inventory, ending $20,000 $60,000 Direct materials inventory, per unit $4 $4 Direct labor, per unit $7.5 $7.5 Manufacturing overhead ? ? Manufacturing overhead consists of both variable and fixed cost elements. Management wants to determine the overhead breakdown between variable and fixed cost per year. REQUIRED 1. For both years, determine total manufacturing overhead costs. 2. Determine the cost formula for manufacturing overhead by means of the high-low method of cost analysis. Express the variable portion in terms of variable cost per unit of production 3. If 160,000 units are produced during a period what would be the total manufacturing cost