Below are the overhead costs and labor hours for Smith & Co.

Month	Overhead Cost	# of labor hours
January	$ 9,640	490
February	$ 12,680	680
March	$ 11,080	580
April	$ 11,720	620
May	$ 13,000	700
June	$ 10,120	520
July	$ 8,840	440
August	$ 6,600	300

Required: Using the high-low method: 1.) Calculate the fixed cost of overhead. 2.) Calculate the variable rate per labor hour. 3.) Construct the cost formula for total overhead cost. 4.) The company is estimating that in September the labor hours will be 600. How much should they estimate to have in total overhead cost for September?