So a company uses direct labor-hours as its activity measurefor overhead cost. Shown below are direct labor-hours and total overhead costs for the first half of the year:

Direct labor-Hours Overhead Cost

Jan 150,000 $339,000

Feb 140,000 $328,000

Mar 160,000 $350,000

Apr 120,000 $304,000

May 170,000 $362,500

Jun 200,000 $400,000

If the company expects to incur 182,000 direct labor hours next month, what will the estimated total overhead cost be using the high-low method?