High-Low and Cost Formula 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 130,000 direct labor hours, the total cost breakdown is as follows: Isolate mixed costs: Do not use negative signs with vour answers. High-Low Analysis: Round variable portion per unit to two decimal places, if applicable. Variable portion per unit: $ b. What should the total planned overhead cost be at 115,000 direct labor hours? Total planned overhead for 115,000 direct labor hours $