Badger Corporation sells sweatshirts for $6/unit and incurs $2 of direct materials and $.75 of direct labor for each sweatshirt. Badger has the below information on overhead costs, which are considered mixed costs. In applying the high-low method, what is the fixed portion of the overhead cost? Month Units Total Cost January 70,000 $220,000 February 50,000 190,000 March 110,000 250,000 April 90,000 230,000.