Allison, the owner of Accountants Inc., is trying to forecast overhead costs for the next month. Allison estimates that overhead costs are driven by direct labor hours and forecasts 45,000 direct labor hours next month. To estimate overhead costs, Allison collected overhead costs for the past 24 months Month Overhead DL Costs Hours 1 $223,454 56,500 2 $218,864 58,470 3 $192,507 52,190 4 $176,899 45,360 5 $154,864 36,900 6 $183,919 43,230 7 $194,668 47,150 8 $ 201,831 54,980 9 $234,806 61,990 10 $227,473 66,850 11 $262,143 73,010 12 $268,279 76,770 13 $257,233 75,590 14 $249,669 71,210 15 $245,278 65,580 16 $213,725 60,110 17 $194,537 53,420 18 $201,289 50,920 19 $192,800 54,730 20 $214,486 62,510 21 $238,496 72,140 22 $182,794 42,520 23 $188,582 46,760 24 $218,766 57,350 (1) Using High-Low method, a) What are the estimated monthly fixed overhead costs and the estimated variable overhead cost per direct labor hour? (1.5 points) b) What is the estimated overhead cost if 45,000 direct labor hours are used and Allison uses the High-Low method? (1 point)