Dinklemyer Corporation uses direct labor hours as its single cost driver. Actual overhead costs and actual direct labor hours for the first five months of the current year are as follows.

Month	Actual Total Overhead				Actual Direct Labor Hours
January	$	975,000				19,250
February		950,000				18,400
March		860,000				17,000
April		700,000				12,375
May		760,000				13,200

a. Compute the company's estimated variable manufacturing overhead cost per direct labor hour.

b. Estimate the company's total monthly fixed manufacturing overhead cost.

c. Estimate the company's total manufacturing overhead for June through August if 40,000 total direct labor hours are budgeted for that specific three-month period.