hartford manufacturing uses the high-low method to estimate the fixed and variable cost elements of its total manufacturing overhead. The company uses machine-hours (mh) as its activity base. In the current year, its highest month of activity was 4,500 MH, with a corresponding total manufacturing overhead cost of $800,000. Its lowest month of activity was 2,000 MH, with a corresponding total manufacturing overhead cost of $360,000. The company anticipates that it will use 3,000 MH in January of the upcoming year. Use the high-low method to determine the following: 1. The variable manufacturing overhead cost per MH is _-?. 2. The monthly fixed manufacturing overhead cost is $__. The estimated total manufacturing overhead cost in January of the upcoming year is $__.