at an activity level of 3,200 units the company's total manufacturing oh cost equals 144,400 this amount includes equipment depreciation cost of 30,000(all fixed) and labor cost of 44,800(all variable) the remaining 69,600 of the total manufacturing oh cost consists of utilities(mixed) at an activity level of 5,200 units the utilities cost totals 105,600 assume that the relevant range includes all of the activity levels mentioned in this problem for the company if 4,000 units are projected for the next period how much would total manufacturing oh cost be