january. 1,500. $ 22,500 February. 2,000. $ 26,250 march. 3,500. $ 40,500 April. 2,000. $ 22,500 total. 9,000. $ 111,750 a=fixed production cost per month b=variable production cost per direct labor n=number of months x=direct labor hours y=total month production cost

usin the symbols above indicate the cost estimate equation based on number of direct labor hours per month and calculate total month production cost for May using the high-low method. the direct labor hours for May are 2,250