with a 6 tis returned by a blem and the tin 1 are as follows Zippo is evaluating its approach to estimating manufacturing overhead costs. The former controller of the company determined that manufactured overhead is applied to Individual jobs at a rate of $31 per direct labor hour. However, the current controller questions whether the overhead is truly all variable. Further, the data supporting the $31 estimate can't be found and the controller wonders whether it may have changed. The controller has asked you to use the high-low method to evaluate the $31 rate Zippo management has the following data from ten days during the past month for you to use. Department Manufacturing Overhead Costs Day Direct Labor Hours 730 22,500 2 789 25,100 3 600 19,800 631 19,200 800 24,200 5 720 22,841 6 16,930 405 7 520 17,500 8 20,580 662 9 23,900 775 10 Apply the six steps in using quantitative analysis to evaluate the $31 rate