The following information is available regarding the total manufacturing overhead of Bursa Mfg. Co. for a recent four-month period:

Machine- Hours Manufacturing Overhead Jan.5,800 $ 310,000 Feb.3,200 224,000 Mar.4,900 263,800 Apr.3,000 190,000

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 hour?=

a-2.

Use the high-low method to determine the fixed element of monthly overhead cost.

-Fixed element of monthly overhead cost?=

b.

Bursa expects machine-hours in May to equal 5,300. Use the cost relationships determined in parta to forecast May's manufacturing overhead costs.

-Estimated manucaturing overhead cost?=

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? -February Amount? -March Amunt?