5. woodworks, inc., produces cabinet doors. manufacturing overhead costs tend to fluctuate from one month to the next, and management would like to accurately estimate these costs for planning and decision-making purposes. the accounting staff at woodworks recommends that costs be broken down into fixed and variable components. because the production process is highly automated, most of the manufacturing overhead costs are related to machinery and equipment. the accounting staff believes the best starting point is to review historical data for costs and machine hours: