18. Hagler's Toupees has the following machine hours and overhead production costs for the last six months of 2016: Overhead Month July August September October November December Machine Production Cost 12,075 10,800 9,580 12,080 11,692 9,922 Hours 15,000 13,500 11,500 15,500 14,800 12,100 If Hagler expects to incur 14,000 machine hours in January, 2017 what will be the estimated total production cost using the high-low method? A $8,750.00 B. $11,142.50. C. $22,400.00. D. $10,889.10. 19. Using the same facts as question 18, what is Haglers predetermine overhead rate for January, 2017? A. $.80 B. $1.80 C. $2.80 D. $3.80 20. Using the same facts from question 19, assume Hagler's actual machine hours for January, 2017 were 13,700. What is Hagler's total manufacturing overhead for January 2017? A. $11,060 B. $12,660 C. $11,200 D. $10,904