Board? Games, Inc. makes board games. The following data pertains to the last six? months:

Direct Labor Hours Manufacturing Overhead

Month 1: ?45,000 $295,000

Month 2: ?60,000 ?$320,000

Month 3: ?57,000 ? $323,000

Month 4: ?52,000 ?$247,250

Month 5: ?34,000 ?$178,200

Month 6: ?25,000 ?$162,500

Based on this? data, what would the estimated manufacturing overhead be at a level of? 48,000 direct labor? hours?