Question 4.4 (Total: 24 marks) Dundar Mifflin makes electronic products for the RCMP. The following data is for the first six months: Direct Labor Hours January February March April May June 45,000 60,000 57,000 52,000 34,000 25,000 Manufacturing Overhead $295,000 $320,000 $323,000 $247,250 $178,200 $ 162,500 Submission Instructions: 1. Ue the high-low method to estimate the cost formula 2. Estimate the total overhead cost at an activity level of 48,000 machine hours, using the separate estimates you obtained for its components