Do Over Incorporated recently obtained a short-term bank loan from City National Bank. The bank required that certain credit information and pro forma finance statements be maintained through the life of the loan. In order to prepare the pro forma statements. Do Over must forecast total overhead cost. The actual machine hours and overhead cost are presented below for the past six months Month Overhead Cost Machine Hours January $ 3,335 1,304 February 3,644 1,434 March 3,236 1,210 April 3,618 1,285 May 3,665 1,280 June 3,716 1,450 Using the high low method, total monthly foued overhead cost is calculated to be