Presented below are the factory overhead costs for Wagner Co. for the last six months of the year. Wagner Co. uses the high-low method.  

Month	Overhead Cost	Units
July	$24,450	8,200
August	$20,120	6,400
September	$32,400	10,600
October	$44,200	15,000
November	$29,000	9,600
December	$36,680	13,200

State the estimated overhead cost model for Wagner Co.

Use the above model to determine the estimated overhead cost at an operating level of 10,000 units.