High$-$Low Method

The highest and lowest levels of activity for the Felton Company were $58,000$ direct labor hours and $42,000$ direct labor hours, respectively. Maintenance costs were $$420,000$ at the $58,000-$hour level and $$380,000$ at the $42,000-$hour level.

Compute the maintenance cost formula.

Total cost $=$$$,+($$$,x$ direct labor hours $)$

What cost might we expect at an operating level of $52,000$ direct labor hours?