HELP ME UNDERSTAND WHY A2 = $80 IS NOT CORRECT. I GIVE UP The following information is available regarding the total ma

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HELP ME UNDERSTAND WHY A2 = $80 IS NOT CORRECT. I GIVE
UP
The following information is available regarding the total
manufacturing overhead of Bursa Mfg. Co. for a recent four-month
period.
a-1. Use the high-low method to determine
the variable element of manufacturing overhead costs per
machine-hour. (Round your answer to 2 decimal
places.)
a-2. Use the high-low method to determine
the fixed element of monthly overhead cost. (Round
"Manufacturing overhead cost" to 2 decimal places.)
b. Bursa expects machine-hours in May to
equal 5,300. Use the cost relationships determined in
part a to forecast May's manufacturing
overhead costs. (Round "Manufacturing overhead cost"
to 2 decimal places.)
c. Suppose Bursa had used the cost
relationships determined in part a to estimate the total
manufacturing overhead expected for the months of February and
March. By what amounts would Bursa have over- or underestimated
these costs? (Round "Manufacturing overhead cost" to 2
decimal places.)
Answer is not complete.