The Macon Company uses the high$-$low method to determine its cost equation. The following information was gathered for the past year:

Machine Hours Direct Labor Costs

Busiest month $($June$)21,000$ $ $257,848$

Slowest month $($December$)14,400$ $ $190,000$

If Macon expects to use $17,000$ machine hours next month, what are the estimated direct labor costs?

Group of answer choices:

$$216,728.$

$$231,968.$

$$174,760.$

$$199,728.$