January	21,100	$	84,500		21,100	$	86,500
February	23,000	$	100,000		22,000	$	94,000
March	20,000	$	89,600		21,000	$	93,100
April	21,000	$	90,100		20,000	$	87,100
May	18,500	$	81,600		18,025	$	80,100
June	17,000	$	76,000		16,000	$	77,000
July	14,100	$	71,000		12,100	$	68,000
August	9,000	$	65,000		13,100	$	71,500
September	10,000	$	69,500		15,100	$	74,000
October	17,100	$	75,500		17,100	$	73,000
November	16,100	$	72,000		15,100	$	71,500
December	17,500	$	78,500		16,000	$	75,500

	Machine-hours	Overhead-Costs
High level of activity	23,000	$100,000
Low level of activity	9,000	65,000
Change	14,000	$35,000
Variable cost element	$2.50	per DLH
Fixed cost element	$42,500

4. Assume that the company consumes 22,600 machine-hours during a month. Using the high-low method, estimate the total overhead cost that would be incurred at this level of activity. Be sure to consider only the data points contained in the relevant range of activity when performing your computations. (Do not round intermediate calculations.)

Total overhead cost: ?