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			1,354		$	102,748
2		710			1,401			103,792
3		690			1,514			109,835
4		735			1,449			108,346
5		775			1,589			116,252
6		745			1,574			114,581
7		740			1,393			106,947
8		730			1,316			102,010
9		705			1,450			106,479
10		800			1,548			113,012
11		680			1,290			101,925
12		705			1,610			115,205

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.)

(b)	Managers expect the plant to operate at a monthly average of 1,400 machine-hours next year. What are the estimated monthly overhead costs, assuming no inflation?