The following information is available regarding the total manufacturing overhead (semi-variable cost) of Bursa Manufacturing Company for a recent four-month period: Required: a-1. Use the high-low method to determine the variable element of manufacturing overhead costs per machine-hour. Note: Round your answer to 2 decimal places. a-2. Use the high-low method to determine the fixed element of monthly overhead cost. Note: Round "Variable manufacturing overhead cost" to 2 decimal places. b. 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. Note: Round "Variable manufacturing overhead cost" to 2 decimal places. c. 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? Note: Round "Variable manufacturing overhead cost" to 2 decimal places