Based on the maintenance expenses of a company, which are to be analyzed for purposes of constructing a flexible budget. Examination of past records disclosed the following costs and volume measures: Highest $42,000 46,000 Lowest $34,000 30,000 Cost per month Machine hours Using the high-low technique, estimate the annual fixed cost for maintenance expenditures: O $447000 O $240,000 O $228,000 $230,000. O $384,000