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Swifty Corporation's high and low level of activity last year was 69000 units of product produced in May and 18000 units produced in November. Machine

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Swifty Corporation's high and low level of activity last year was 69000 units of product produced in May and 18000 units produced in November. Machine maintenance costs were $252600 in May and $79200 in November. Using the high-low method, determine an estimate of total maintenance cost for a month in which production is expected to be 44000 units. $234600 O $163100 O $167600 O $205600

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