please solve this question step by step. i dont want copied material.

Question 4.4 (Total: 24 marks) Dunder Mifflin makes electronic products for the RCMP. The following data is for the first six months: Direct Labor Hours Manufacturing Overhead January 45,000 $295,000 February 60,000 $320,000 March 57,000 $323,000 April 52,000 $247,250 May 34,000 $178,200 June 25,000 $162,500 Submission Instructions: 1. Use the high-low method to estimate the cost formula 2. Estimate the total overhead cost at an activity level of 48,000 machine hours, using the separate estimates you obtained for its components. Unit 5 Exercises (Total: 40 marks)