The following selected data were taken from the accounting records of Colorado Enterprises:

Month	Machine Hours				Manufacturing Overhead
May		54,000			$	969,000
June		63,200				1,162,000
July		84,000				1,444,100
August		60,000				996,000

Manufacturing overhead consists of three different costs; (1) machine supplies (variable), (2) property taxes (fixed), and (3) plant maintenance (semivariable). July's overhead costs were $178,500 for machine supplies, $25,600 for property taxes, and $1,240,000 for plant maintenance. Required: A. Determine the machine supplies and property taxes for May. B. By using the high-low method, analyze Colorados plant maintenance cost and calculate the monthly fixed portion and the variable cost per machine hour. C. Assume that present cost behavior patterns continue into future months. Estimate the total amount of manufacturing overhead the company can expect in September if 59,200 machine hours are worked.