8 Shlemazel Inc. is a manufacturing company whose total manufacturing overhead costs fluctuate somewhat from month to mo according to the number of man-hours worked in its production facility. These costs for the last four months in 2017 are given below. Man-hours Total manufacturing overhead (actual) September October November December 5,000 2,000 6,000 S 45,000 36,000 S 44,000 At the end of the year 2017, the controller determined a cost formula to estimate monthly total manufacturing overhead in 2018 using the high-low method from the four-month period above. In January 2018, the company used 4,500 man-hours and the actual total manufacturing overhead was $39,000. Given this, the estimated manufacturing overhead cost in January 2018 was: A. S B. S C. $ D. S E. None of the above 2.000 less than the actual amount. 2,000 more than the actual amount 4,500 less than the actual amount. 4,500 more than the actual amount