Pual Cablesource makes cables. Discussions with management suggest that Overhead seems to vary with labor hours, machine hours or both. The following data was collected for last years operations Month Labor hours Machine Hours Overhead Cost 1 1309 5000 499888 2 350 4300 500000 3 1456 4321 566778 4 1507 4567 543217 5 1345 4578 543788 6 1467 5567 566777 7 1334 5234 542345 8 1478 3455 444555 9 1555 4321 566666 10 1556 4666 513131 11 1677 3778 512334 12 1488 3599 544443 a. Use the high low method to calculate the fixed and variable portions of overhead based on machine hours (show total cost using high and low values) b. Use the high low method to calculate the fixed and variable portions of overhead based on labor hours (show total cost using high and low values) c. If management estimates average Machine hours per month to be 6344 hours estimate the total fixed and variable overhead costs d. If management estimates average labor hours per month to be 1344 hours estimate the total fixed and variable overhead costs