Singh Manufacturing makes snow shovels. The company's controller has recorded total overhead costs for an eight month period. To help him understand how costs behave in the company's manufacturing process he wants to separate fixed from variable costs. Data for the past eight months are as follows: Month Overhead Cost Machine Hours January $1,915 15,086\fRequired (round to 2 decimal places): Using the high low method, calculate the fixed 1. cost component of overhead and the variable rate per machine hour. Estimate the expected cost for overhead in 2. September assuming that 14,500 hours of machine hours are used in the month. Give one specific example of a cost that might be included in the fixed cost you calculated above