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The CW78323 company uses crect labor hours as its activity measure for overhead cost Shown below are direct tabornours and total overhead costs for the first half of the year. 6 Jan Feb Mar Apr Direct labor-Hours 150,000 140,000 160,000 120,000 170,000 200,000 Overhead Cost $339,000 $328,000 $350,000 $296,000 5362,500 $400,000 Jun Assume that the relevant range includes all of the activity levels for the CW78323 company given in this problem IT CW78323 expects to incur 192.000 direct labor nous next month, what will the estimated total overhead cost be using the high-low method? (Round your intermediate calculations to 2 decimal places. Multiple Choice $388.600 5390,00 $389.600 o $390.800