Johnston Company's high and low level of production volume was 60,000 units produced in May and 20,000 units produced in November. Manufacturing facility maintenance costs were $156,000 in May and $60,000 in November. The controller is working on preparing the company's maintenance cost budget for next year and has asked for your help analyzing this data. Using the high-low method, determine an estimate of total maintenance cost for a month in which production is expected to be 45,000 units (Hint: You'll need to calculate the variable cost per unit and the total monthly fixed cost first). 1