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 $30,000517,000$

March $34,000586,000$

April $26,000499,500$

May $25,000480,000$

June $28,000515,000$

$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

March$$s costs consisted of machine supplies $($$$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 Metcalf$$s supervisory labor cost, which is step$-$fixed in nature. For volume levels of less than $15,000$ hours, supervisory labor amounts to $$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

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

$2$b$.$ Using the high$-$low method, analyze Metcalf$$s 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