Problem $6-36$ Cost Behavior and Analysis; High$-$Low Method $($LO $6-2,6-5)$

The following selected data were taken from the accounting records of Metcalf Manufacturing. The company uses direct$-$labor hours as its cost driver for overhead costs.

$\backslash$table$[[,$Direct$-$Labor,Manufacturing$],[$Month$,$Hours,Overhead$],[$January$,37,000,$$$701,000$