Manitoba Factory makes metal pipes for building. The company's accountant likes to estimate overhead costs for the year 2022. To help him understand how costs behave in the company's manufacturing process he wants to separate fixed from variable costs. Data for the past six months are as follows: Overhead Machine Month hours July 4485 $17.226 16,848 420 August September October 17,329 1426 19,570 520 November 21,882 640 December 20,908 562 Required (round to 2 decimal places): A. Using the high low method, calculate the fixed cost component of overhead and the variable rate per machine hour B. What would be the cost formula that can be used to calculate total overhead cost? C. Assume that 775 hours of machine hours are likely to be used in the month, what would be the total overhead cost based on the above calculations