The variable element of manufacturing overhead costs per machine hour. (Highest machine hours 5500---lowest machine hours 2800) (Highest manufacturing overhead $311,500---lowest manufacturing overhead $184,600). Also need to figure out fixed element of monthly overhead costs. 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. Suppose Bursa had used the cost relationships determined in part A to estimate the total manufacturing overhead expected for the months of Feb and Mary. by what amounts would Bursa have over or underestimated these costs?