Assume Harris Company has the following high and low data points related to the companys monthly direct labor hours and factory overhead costs.

High data point: 10,000 hours and $170,000

Low data point: 4,000 hours and $110,000

What is the estimated variable factory overhead cost per direct labor hour? $10 $17 $20 $28

What is the estimated total fixed factory overhead cost? $55,000 $60,000 $70,000 $140,000

What is the estimated total factory overhead costs when 6,000 direct labor hours are used? $110,000 $130,000 $70,000 $140,000