The CW45495 company uses direct labor-hours as its activity measure for overhead cost. Shown below are direct labor-hours and total overhead costs for the first half of the year Jan Feb Mar Apr May Jun 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 $362,500 $400,000 Assume that the relevant range includes all of the activity levels for the CW45495 company given in this problem 1 CW45495 expects to incur 192,000 direct labor hours next month, what will the estimated total overhead cost be using the high-low method? (Round your intermediate calculations to 2 decimal places.)