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

Month	Direct-Labor Hours			Manufacturing Overhead
January		27,000			$	691,000
February		29,000				730,000
March		38,000				889,000
April		30,000				751,750
May		34,000				790,500
June		32,000				787,500

Marchs costs consisted of machine supplies ($178,600), depreciation ($27,500), and plant maintenance ($682,900). These costs exhibit the following respective behavior: variable, fixed, and semivariable. The manufacturing overhead figures presented in the preceding table do not include Metcalfs supervisory labor cost, which is step-fixed in nature. For volume levels of less than 15,000 hours, supervisory labor amounts to $72,500. The cost is $145,000 from 15,00029,999 hours and $217,500 when activity reaches 30,000 hours or more. Required: 1. Determine the machine supplies cost and depreciation for January. 2. Using the high-low method, analyze Metcalfs plant maintenance cost and calculate the monthly fixed portion and the variable cost per direct-labor hour. 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 November if 28,900 direct-labor hours are worked.

Determine the machine supplies cost and depreciation for January. (Do not round your intermediate values.)

Machine supplies cost
Depreciation

Using the high-low method, analyze Metcalfs plant maintenance cost and calculate the monthly fixed portion and the variable cost per direct-labor hour. (Round your "Variable cost per hour" answer to 2 decimal places.)

Variable cost per hour
Fixed cost per month

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 November if 28,900 direct-labor hours are worked.

	Manufacturing overhead cost