The following selected data were taken from the accounting records of Metcalf Manufacturing. The company uses direct-labor hours as its cost driver for overhead costs.

Month	Direct-Labor Hours	Manufacturing Overhead
January	32,000	$ 696,000
February	34,000	735,000
March	44,000	894,000
April	35,000	753,000
May	39,000	798,000
June	37,000	795,000

March's costs consisted of machine supplies ($228,800), depreciation ($30,000), and plant maintenance ($635,200). These costs exhibit the following respective behavior: variable, fixed, and semivariable.

The manufacturing overhead figures presented in the preceding table do not include Metcalf's supervisory labor cost, which is step-fixed in nature. For volume levels of less than 15,000 hours, supervisory labor amounts to $75,000. The cost is $150,000 from 15,000 to 29,999 hours and $225,000 when activity reaches 30,000 hours or more.

Required:

1 Determine the machine supplies cost and depreciation for January.

2 Using the high-low method, analyze Metcalf's plant maintenance cost and calculate the monthly fixed portion and the variable cost per direct-labor hour.

3 Assume that present cost behavior patterns continue into the latter half of the year. Estimate the total amount of manufacturing overhead the company can expect in November if 29,400 direct-labor hours are worked.