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Eagle Valley Inc. manufactures a single product. Selected data from the companys cost records for two months of the previous year are given below: Activity LevelJuneJuly Number of Units Produced8,60014,800 Cost of Goods Manufactured $292,400 $456,700 Direct Materials Cost Per Unit12.40 12.40 Direct Labor Cost Per Unit8.708.70 Manufacturing Overhead Cost, Total??? ??? The companys manufacturing overhead consists of both fixed and variable cost elements. In order to have data available for planning, management wants to determine how much of the overhead cost is variable with units produced and how much of it is fixed per month.

1. Estimate the amount of manufacturing overhead for each month. The company had no beginning or ending inventory and no over- or under-applied overhead.