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