Jaskier's Guitars and Lutes produces guitars and other stringed instruments for expert musicians across the world. The following data s available for the most recent six months of production Month April May June July August September Direct Labour hours 5,590 10,300 6,000 3,225 4,000 2,600 Manufacturing Overhead Cost 12,500 9,600 7,160 6,340 5,170 6,980 Required: a) b) Calculate the cost equation for manufacturing overhead using the high-low method. For a month in which 7,000 direct labour hours went into producing guitars, estimate the cost of manufacturing overhead