At a low activity level of 3,000 direct labor hours, a company's total costs are $18,000. At a high activity level of 10,000 direct labor hours, a company's total costs are $32,000. Using the high-low method, determine the per unit variable cost and the total fixed costs. What would be the expected costs if 8,000 direct labor hours are used? $28,000 $24,000 $25,600 O $27,200