High-Low and Cost Formula Adams 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 50,000 direct labor hours, the total cost breakdown is as follows: Isolate mixed costs: Do not use negative signs with your answers. High-Low Analysis: Round variable portion per unit to two decimal places, if applicable. b. What should the total planned overhead cost be at 40,000 direct labor hours? Total planned overhead for 40,000 direct labor hours $