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Student Answer: $240,000. $280,000. $210,000. $340,000. $120,000. UNIT 3 QUIZ Question 14. Question : Thompson Refrigerators Inc. needs to prepare pro forma financial statements for the next fiscal year. To do so, the company must forecast its total overhead cost. The actual machine hours and total overhead cost are presented below for the past six months. MONTH TOTAL O/H MACHINE HOURS Jan $ 8,258 2,134 Feb 8,006 2,045 Mar 8,387 2,276 Apr 8,832 2,743 May 8,921 2,834 June 7,841 2,034 Using the high-low method, unit variable overhead cost is