: Ahmad owns a catering company, has gathered the following overhead cost information for the past six months: Month Labour Hours Overhead cost July 13,500 $23,400 August 13,200 23,500 September 14,100 26,000 October 15,100 28,300 November 15,300 28,200 December 14,800 27,500 Required: $ Using the high-low method, determine the variable overhead cost per machine hour and the monthly fixed overhead cost. Estimate the total variable overhead costs and fixed overhead costs if 14600 labor hours are projected to be used next month. [4 Marks]