The following information is available regarding the total manufacturing overhead of Bursa Mfg. Co. for a recent four-month period: Use the high-low method to determine the variable element of manufacturing overhead costs per machine-hour. (Round your answer to 2 decimal places. Omit the "$" sign in your response.) Use the high-low method to determine the fixed element of monthly overhead cost. Hint: Due to the algorithmic nature of this problem, you must use the 'high' figures to obtain the correct answer. If we were using unrounded numbers on a standard problem, the fixed element could be obtained by using either the 'high' or the 'low' figures. (Round your intermediate calculations to 2 decimal places. Omit the "$" sign in your response.) Bursa expects machine-hours in May to equal 5,300. Use the cost relationships determined in part a to forecast May's manufacturing overhead costs. (Round your intermediate calculations to 2 decimal places. Omit the "$" sign in your response.) Suppose Bursa had used the cost relationships determined in part a to estimate the total manufacturing overhead expected for the months of February and March. By what amounts would Bursa have over- or underestimated these costs? (Negative amounts should be indicated by a minus sign. Round your intermediate calculations to 2 decimal places. Omit the "$" sign in your response.)