Apple Inc. is a manufacturing company with the information below. Suppose the company's manufacturing overhead cost is a mixed cost, estimate its cost formula (i.e., Y=a+bX ) using the high-low methnd. (4 Marks) Orange Inc. is a manufacturing company. In November, it has direct materials of $2,000, direct labor of $600, and manufacturing overhead of $1,000 used in production. The balance of the work-in-process account at the beginning of the month is $1,300 and at the end of the month is $2,000. What is the cost of goods manufactured during the month? (4 Marks).