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

Month Machine Hours Manufacturing Overhead

May 49,500 $ 924,000

June 61,400 1,144,000

July 75,000 1,348,700

August 55,500 987,000

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 $174,000 for machine supplies, $24,700 for property taxes, and $1,150,000 for plant maintenance.

Required: Determine the machine supplies and property taxes for May. By using the high-low method, analyze Colorados plant maintenance cost and calculate the monthly fixed portion and the variable cost per machine hour. Assume that present cost behavior patterns continue into future months. Estimate the total amount of manufacturing overhead the company can expect in September if 57,400 machine hours are worked.