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 $630,000 at the 58,000-hour level and $570,000 at the 42,000- hour level. Compute the maintenance cost formula. Total cost = $ 0 X + ($ 0. * x direct labor hours) What cost might we expect at an operating level of 52,000 direct labor hours? $ 0