Month January February March April May June Total Overhead Costs $384,000 $406,800 $391,200 $475,200 $398,500 $404,160 Machine hours 37,200 45,600 39,000 46,800 39,600 43,800 Kilowatt hours 49,440 54,240 50,400 54,000 51,480 52,080 Use the high-low method to estimate the cost function for total overhead costs using machine hours as the cost driver. Use the high-low method to estimate the cost function for total overhead costs using kilowatt hours as the cost driver