Machine Hours	Overhead
1st quarter	(0.1 per unit) 27,000	Costs 560,000
2nd quarter	41,000	780,000
3rd quarter	52,000	820,000
4th quarter	37,000	450,000

The expected units to be produced is 2,000,000 in 2021.

1. Using the high-low method method, how much is the estimated overhead cost for 2021?

a.)	2,457,000
b.)	2,334,100
c.)	2,359,200
d.)	3,196,800