Adriana Corporation manufactures football equipment. In planning for next year, the managers want to understand the relation between activity and overhead costs. Discussions with the plant supervisor suggest that overhead seems to vary with labor-hours, machine-hours, or both. The following data were collected from last year's operations:

Month	Labor-Hours			Machine-Hours			Overhead Costs
1		730			1,349		$	102,640
2		720			1,416			103,863
3		690			1,526			109,913
4		745			1,456			108,341
5		775			1,583			116,124
6		750			1,579			114,450
7		730			1,389			107,049
8		720			1,310			102,151
9		705			1,463			106,447
10		785			1,548			113,044
11		680			1,296			99,456
12		705			1,618			111,853

Required:
(a)	Use the high-low method to estimate the fixed and variable portions of overhead costs based on machine-hours. (Round your variable cost answer to 2 decimal places. Omit the "$" sign in your response.)

Variable cost (per machine hour)	$
Fixed cost	$

(b)	Managers expect the plant to operate at a monthly average of 1,600 machine-hours next year. What are the estimated monthly overhead costs, assuming no inflation? (Use rounded variable cost. Omit the "$" sign in your response.)

Overhead costs

$