Maintenance expenses of a company are to be analyzed for purposes of constructing a flexible budget. Examination of past records disclosed the following costs and volume measures: Using the high-low technique, estimate the annual fixed cost for maintenance expenditures: \begin{tabular}{c} $384,000 \\ \hline$230,000 \\ \hline$447,000 \\ \hline$240,000 \\ \hline$228,000 \end{tabular}