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The following information is available regarding the total manufacturing overhead of Bursa Mfg. Co. for a recent four-month period: MachineHours Manufacturing Overhead Jan. 6,000 $320,000 Feb. 3,200 224,000 Mar. 4,900 264,000 Apr. 180,000 2,500 a-1. Use the high-low method to determine the variable element of manufacturing overhead costs per machine-hour. a-2. Use the high-low method to determine the fixed element of monthly overhead cost. b. Bursa expects machine-hours in May to equal 4,500. Use the cost relationships determined in part a to forecast May's manufacturing overhead costs. c. Suppose Bursa had used the cost relationships determined in part a to estimate the total manufacturing overhead expected for the months of February and March. By what amounts would Bursa have over- or underestimated these costs