The Butler Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fixed or variable. Butler Company uses the high-low method and has decided to use it in this situation. Month Cost Hours January $40,000 $3,500 February $24,400 $2,000 March $31,280 $2,450 April $36,400 $3,000 May $44,160 $3,900 June $42,400 $3,740 What is the estimated total cost at an operating level of 2,850 hours?