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 NOVO AWN Labor-Hours 730 725 680 750 770 755 745 720 715 790 685 700 Machine-Hours 1,352 1,413 1,519 1,444 1,594 1,585 1,386 1,303 1,447 1,543 1,288 1,620 Overhead Costs $ 102,690 103,859 109,911 108,235 116,152 114,424 107,064 102,197 106,385 113,037 98,309 110,925 Required: a. Use the high-low method to estimate the fixed and variable portions of overhead costs based on machine-hours. (Round "Variable cost" answer to 2 decimal places. Variable cost (per machine hour) Fixed cost b. Managers expect the plant to operate at a monthly average of 1,700 machine-hours next year. What are the estimated monthly overhead costs, assuming no inflation? (Round "Variable cost" answer to 2 decimal places.) Overhead costs