Dana Rand and the overhead rate developed from the regression method. Dana Rand owns a catering company that prepares banquets and parties for both individual and business functions throughout the year. Rand$$s business is seasonal, with a heavy schedule during the summer months and the year$-$end holidays and a light schedule at other times. During peak periods, there are extra costs; however, even during nonpeak periods Rand must work more to cover expenses. One of the major events customers request is a cocktail party. Rand offers a standard cocktail party and has developed the following cost structure on a per$-$person basis. Explain the difference between the overhead rate originally estimated