For the current year, Holtz Manufacturing incurred the following:

Month VOH Costs # of Machine Hours April $43,000 4,700 May 45,395 5,060 June 42,535 4,180 July 43,600 4,500 August 42,890 4,250 September 46,100 4,735 October 40,211 3,980 November 40,247 4,070 December 45,850 4,360

a. Using the high-low method to analyze mixed costs and the data above calculate the estimate of VOH Costs if 5,200 machine hours are expected to be consumed.