Sunland Company's high and low level of activity last year was 69600 units produced in April and 23200 units produced in December. Machine maintenance costs were $60320 in April and $23200 in December. Using the high-low method, estimated total maintenance cost for a month in which 46400 units will be produced is $46400. $40213. not determinable with the information given. $41760. Attempts: 0 of 1 used