The following information is avallable regarding the total manufacturing overhead of Bursa Mfg. Co. for a recent four-month period. 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 the fixed element of monthly overhead cost. (Round \"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. (Round \"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? (Round \"Manufacturing overhead cost\" to 2 decimal places.)