Thompson Refrigerators Inc. needs to prepare pro forma financial statements for the next fiscal year:. To do so, the company must forecast ts total overhead cost. The actual machine hours and total overhead cost are presented below for the past sic months Month Jan. Feb. Mar Apr May June Total Overheed $8,258 8,006 8,387 8,832 8,921 7841 Machine Hours 2,134 2,045 2,276 2,743 2,834 2,034 Using the high-low method, unit variable overhead cost is calculated to be: o $1 35. O S115 O $140. O $165 O $125