Selected data about Pitkin Company's manufacturing operations at two levels of activity are given below: Number of units produced 10,000 Total manufacturing costs (includes DM, DL, OH) $157,000 15,000 $225,000 Direct material cost per unit $4 $4 Direct labour cost per unit $6 $6 Required: 1. Calculate the overhead costs for each level of activity. 2. Using the high-low method, estimate the cost formula for overhead (Use the numbers you calculated in part 1 above). 3. Using the information above, estimate the total manufacturing costs given that the company plans to produce 13500 units next month.