The following selected data were taken from the accounting records of Manitoba Manufacturing Company. The company uses direct-labor hours as its cost driver for overhead costs.

Month	Direct-Labor Hours	Manufacturing Overhead
January	24,000	$	750,250
February	23,000		724,000
March	26,000		778,500
April	21,000		685,000
May	28,000		781,500
June	30,000		883,000

Junes costs consisted of machine supplies ($123,000), depreciation ($24,500), and plant maintenance ($735,500). These costs Exhibit the following respective behavior: variable, fixed, and semivariable.

The manufacturing overhead figures presented in the preceding table do not include supervisory labor cost, which is step-fixed in nature. For volume levels of less than 15,000 hours, supervisory labor amounts to $69,500. The cost is $139,000 from 15,00029,999 hours and $208,500 when activity reaches 30,000 hours or more.

Required:

1.	Determine the machine supplies cost and depreciation for April.

2.	Using the high-low method, calculate the variable cost per direct-labor hour and fixed cost per month for the Companys plant maintenance cost. (Round your variable cost per direct-labor hour to 2 decimal places.)

3.	Assume that present cost behavior patterns continue into the latter half of the year. Estimate the total amount of manufacturing overhead the company can expect in October if 28,300 direct-labor hours are worked.