The following information is available regarding the total manufacturing overhead of Bursa Mfg. Co. for a recent four-month period Machine- Manufacturing Hours Overhead Jan 5,300 310,000 Feb. 3,200 224,000 Mar. 4,900 263,800 Apr. 2,900 190,000 a-1. Use the high-low method to determine the variable element of manufacturing overhead costs per machine-hour. (Round your answer to 2 decimal places.) Manufacturing overhead cost per machine hour a-2. use the high-low method to determine the fixed element of monthly overhead cost. fixed element of monthly overhead cost