2. The following information is related to manufacturing overhead costs. MOH cost pool inciudes depreciation (fixed. 14000 dollars per month), indirect material (variable, 300 dollars per unit) and supervision (semi-variable). During the last six months, the highest activity level was in January (150 units produced) and total MOH cost wa5 $135000. The lowest activity ievel was in May (86 units produced) and total MOH cost was 583800 . a.) Write the cost formula of supervision (use the high-low method) b.) Estimate Total MOH for July (90 units produced) by using the data of the years first six months