PGH Manufactures produces a single product for the Southern African market. The management accountant at PGH Manufacturers is persuaded that the number of units of the product manufactured monthly is the appropriate basis for allocating the monthly manufacturing overheads to the four departments of the enterprise. Therefore, he wants to determine the fixed and variable monthly manufacturing overheads for the year ended $31$ December $2022.2\mathrm{.}2\mathrm{.}1$ Using simple regsession modelling, determine the variable and fixed manufacturing overhead. $2\mathrm{.}2\mathrm{.}2$ Use the high low method to determine the varial and fixed manufacturing overheads. $2\mathrm{.}2\mathrm{.}3$ Which method is more accurate? Explain