Question 3 (2 points) Presented below are the factory overhead costs for Wagner Co. for the last six months of the year. Wagner Co. uses the high-low method. Units Month July August September October November December Overhead Cost $24,450 $49,800 $32,400 $44,200 $19,800 $36,680 8,200 15,800 10,600 15,000 5,800 13,200 1. State the estimated overhead cost model for Wagner Co. (1 point) 2. Use the above model to determine the estimated overhead cost at an operating level of 10,000 units. (1 point)