Academy Products manufactures a variety of custom components for use in aircraft navigation and communications systems. The controller has asked for your help in estimating fixed and variable overhead costs for Academy's Rio Puerco plant. The controller tells you that the best cost driver for estimating overhead is machine- hours. Monthly data on machine-hours and overhead costs for the last year have been collected and are shown below: Month NOVOU AWNE Machine-Hours 630,000 900,000 765,000 665,000 1,035,000 800,000 750,000 815,000 935,000 680,000 715,000 700,000 Overhead Costs $ 660,000 2,170,000 1,220,000 780,000 3,700,000 1,400,000 1,100,000 1,500,000 2,500,000 840,000 980,000 910,000 Required: a. Estimate the monthly fixed costs and the unit variable cost per machine-hour using the high-low estimation method. (Round variable cost per unit to 4 decimal places.) Overhead Costs = per MH X Machine hour