Using monthly data separate manufacturing overhead in the Fabrication Department into fixed and variable components by applying the high low method. The data for the year is given:

	Machine Hours -Fabrication Department	Fabrication Department Total Manufacturing Overhead
Jan	950	$4,800
Feb	1,000	$5,200
March	1,150	$5,400
Apr	980	$5,000
May	1,450	$5,600
Jun	980	$5,000
Jul	2,015	$5,800
Aug	2,250	$6,000
Sept	1,020	$5,500
Oct	2,500	$6,250
Nov	3.650	$7,200
Dec	2,100	$5,550

Say that 3,475, 5,500, and 3,0000 machine hours are estimated to be used in Jan, Feb, and March of next year, respectively, in the Fabrication Department, what is the expected Fabrication Department Manufacturing Overhead Cost for that month? Variable, fixed, and total amount.

If depreciation for the Fabrication department is $5000 of fixed manufacturing overhead cost each month, create a manufacturing overhead budget for the Fabrication department for the first quarter