Carla Vista Company's high and low level of activity last year was $70800$ units produced in April and $23600$ units produced in

December. Machine maintenance costs were $$61360$ in April and $$23600$ in December. Using the high$-$low method, estimated total

maintenance cost for a month in which $47200$ units will be produced is

$$42480.$

not determinable with the information given.

$$40907.$

$$47200.$