2. In the O'Donnell Manufacturing Company, at an activity level of 80,000 machine hours, total overhead costs were$223,000. Of this amount, utilities were $48,000 (all variable) and depreciation was $60,000 (all fixed). Thebalance of the overhead cost consisted of maintenance cost (mixed). At 100,000 machine hours, maintenancecosts were $130,000. Using the high-low method, if 93,000 machine hours of activity are projected for next period, total expectedoverhead cost would be— a. $180,550b. $192,550c. $232,750d. $240,550e. $253,450