High$-$Low and Cost Formula

Harrison Company has accumulated the following total manufacturing overhead costs for two levels of activity $($within the relevant range$)$:

$\backslash$table$[[,$Low,High$],[$Activity $($direct labor hours$),80,000,120,000],[$Total manufacturing overhead,$$702,000,$$$906,000$

$\backslash$table$[[$Less: Variable cost,$0,0],[$Fixed cost$,0,0],[$Total mixed cost,$$,0]]$

High$-$Low Analysis:

Round variable portion per unit to two decimal places, if applicable.

$\backslash$table$[[,$Direct Labor Hours,Total Mixed Cost,$=,\backslash$table$[[$Variable$],[$Portion$]],,=,\backslash$table$[[$Fixed$],[$Portion$]]],[$High$,0,$$$,-,$$$,0,=,$$