The CW80639 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 150,000 140,000 160,000 100,000 170,000 200,000 Overhead Cost $339,000 $328,000 $350,000 $240,000 $362,500 $400,000 Assume that the relevant range Includes all of the activity levels for the CW80639 company given in this problem 18 CW80639 expects to incur 189,000 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.)