2. (5 points) HB Corp reported actual machine hours and overhead cost are presented below for the past six months. Overhead Month Machine Hours Cost January $ 6,288 1.980 February 6,460 2,090 March 5,987 1,745 April 5,559 1,560 6,032 1,865 June 6,341 2.012 May a Using the high-low method if Machine Hours are 2,200 calculate the estimate of Overhead Costs 3. (4 points) Freddie's company has mostly fixed costs and Valerie's company has mostly variable costs. Which company has the greatest risk of a net loss? Explain your