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The following are the labor costs for Spree Inc. Labor is a mixed cost for the company. Month Cost Hours January $24,400 2,000 February 39,000

The following are the labor costs for Spree Inc. Labor is a mixed cost for the company.

Month Cost Hours
January $24,400 2,000
February 39,000 2,200
March 35,280 2,750
April 36,400 3,500
May 44,160 3,900

Using the high-low method, what is the expected total cost at an operating level of 2,850 hours?

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