Lake Balboa Manufacturing Company decides to relate total factory overhead costs to direct labor hours (DLH) to develop a cost-volume formula in the form of y = a + bx. Observations from 2019 are collected. They are given and on the excel file. Month Direct Labor Hours January 9,000 19,000 Factory Overhead 13,000 20,000 14,000 February March 11,000 April 14,000 16,000 25,000 May 23,000 June 12,000 20,000 12,000 20,000 July August 22,000 23,000 September 7,000 14,000 October 13,000 22.000 November 15,000 18,000 December 17,000 18,000 Total 174,000 hours $225,000 In October of 2020, the company used 13.000 direct labor hours. Using the cost formula for factory overhead calculated using the High-Low Method. calculate the factory overhead for October 2020