The following information is available regarding the total manufacturing overhead of Bursa Mfg. Co. for a recent four-month period. Machine- Hours Manufacturing Overhead January 5,200 $ 300,000 February 3,200 224,000 March 4,900 263,800 April 2,500 180,000 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.) a-2. Use the high-low method to determine

	Machine- Hours			Manufacturing Overhead
January		5,200		$	300,000
February		3,200			224,000
March		4,900			263,800
April		2,500			180,000