I'm trying to figure this chart out

l he following information is available regarding the total manutacturing overhead of Bursa Mtg. L'o. tor a recent touremonth period. Machine Manufacturing Hours Overhead January 5,338 $ 313,388 February 3,266 224, 088 March 4,966 263,899 April 2,866 188,888 a-1. Use the highlow method to determine the variable element of manufacturing overhead costs per machinehour. (Round your answer to 2 decimal places.) a-2. Use the highelow method to determine the xed element of monthly overhead cost. b. Bursa expects machinehours in May to equal 5,300. 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? Manufacturing overhead cost per machine hour Fixed element of monthlyr overhead cost Estimated manufactun'ng overhead cost February March