Umbrella Corp. provided you the following production data: Month Units Produced Total Manufacturing Overhead Costs Jan 2021 40,000 $500,000 Feb 2021 41,000 $512,500 Mar 2021 45,000 $550,000 Apr 2021 35,000 $450,000 May 2021 42,000 $525,000 Jun 2021 43,000 $537,500 Required: 1. Using least-squares regression, determine the cost formula. Forecast total manufacturing overhead costs from July until December assuming expected units of production of 44,000 for July, 45,000 for August, 47,000 for September, 47,800 for October, 49,000 for November and 50,000 for December. 2. Using the high-low method, determine the cost formula. Forecast total manufacturing overhead costs from July until December assuming expected units of production of 44,000 for July, 45,000 for August, 47,000 for September, 47,800 for October, 49,000 for November and 50,000 for December.