Total manufacturing overhead cost (i.e., both variable & fixed) for five periods are shown below. Use the High-Low technique for cost segregation to determine the variable cost rate and fixed overhead. Variable overhead is estimated at $.70 per standard direct labor hour used and fixed overhead is estimated to be $395,000. Compute the following if 1,000,000 standard direct labor hours will be required for the planned production schedule. A. Total Variable Overhead Cost B. Total Fixed Overhead Cost