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. Direct-Labor Manufactoring Month Hours Overhead January 23,000 $ 454,000 February 30,000 517,000 March 34,000 586,000 April 26,000 499,500 May 25,000 480,000 June 28,000 515,000 ________________________________________

Marchs costs consisted of machine supplies ($102,000), depreciation ($15,000), and plant maintenance ($469,000). These costs exhibit the following respective behavior: variable, fixed, and semivariable. The manufacturing overhead figures presented in the preceding table do not include Metcalfs supervisory labor cost, which is step-fixed in nature. For volume levels of less than 15,000 hours, supervisory labor amounts to $45,000. The cost is $90,000 from 15,000-29,999 hours and $135,000 when activity reaches 30,000 hours or more.

1. Determine the machine supplies cost and depreciation for January

2a. Using the high-low method, calculate the variable cost per direct-labor hour.

2b. Using the high-low method, analyze Metcalfs plant maintenance cost and calculate the monthly variable cost and fixed cost.

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 29,500 direct-labor hours are worked