Harrison Company has accumulated the following total manufacturing overhead costs for two levels of activity (within the relevant range): The total overhead cost includes variable, fixed, and mixed costs. At 120,000 direct labor hours, the total cost breakdown is as follows: Using the high-low method of cost analysis, determine the variable portion of the semi-variable cost per direct labor hour. Determine the total fixed cost component of the mixed cost. Isolate mixed costs: High-Low Analysis: Round variable portion per unit to two decimal places, if applicable. High-Low Analysis: Round variable portion per unit to two decimal places, if applicable. Variable portion per unit: $ 0 What should the total planned overhead cost be at 100,000 direct labor hours? Total planned overhead for 100,000 direct labor hours $ 0