both questions please

company whose total manufacturing overhead costs fuctuate somewhat from month to ed in its production facility. These costs for the last four months in 2017 are given below. Total manufacturing overhead (actual ) month accons Shlemazel Inc. is a manufacturing to the number of man-hours work s w Seplember October November December Man-hours 4,400 5,000 2,000 6,000 38,000 45,000 36,000 S 44,000 the year 2017, the controller determined a cost formula to estimate monthly total manufacturing overhead in 2018 using the high-low method from the four-month period above. In January 2018, the company used 4.500 man-hours and the actual total manufacturing overthead was $43,000.Given this the estimated manufacturing overhead cost in January 2018 was: A. S B. S 2,000 less than the actual amount 2,000 more than the actual amount 500 500 less than the actual amount. more than the actual amount D. E. S None of the above 9 Which of the follow ing statements is fals A Asategraph pt s used as a int sp o diagnose cost bchanvir eoe ppying the high-low mcthod an low method or the least squares regression method B. Under the high-low method, the costs at the hightest and the lowest levels of activ ity are always used so C. The least squares negression method is generally more accurate than the high-low method D. Both the high-low method and the least squares regression method rely on the assumption that the relation betwecn a mised cost and the lev el of activity is linear. E. Both the high-low method and the least squares regression method utilize only two data points to produce estimates