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Use the information below to answer the following two questions: Melville Inc. is a manufacturing company whose total manufacturing overhead ( MOH ) costs fluctuate

Use the information below to answer the following two questions:
Melville Inc. is a manufacturing company whose total manufacturing overhead (MOH) costs fluctuate somewhat from month to month according to the number of machine-hours worked in its production facility. These costs for the last four months are given below.
\table[[,Machine-hours,Total MOH],[October,6,500,$9,800,],[November,9,000,$,70,500],[December,5,000,$,55,000],[January,10,000,$,70,000]]
The manufacturing overhead costs above consist of rent, indirect materials, and utilities. The company has analyzed these costs at the 5,000 machine-hours level of activity as follows:
\table[[\table[[Rent (fixed)],[Indirect Materials (variable)],[Utilities (mixed)],[Total factory overhead costs]],,30,000],[,14,500],[,],[$,55,000]]
5 Melville expects that it will work for 7,000 machine-hours in February. Using the high-low method, how much is the estimated utilities cost in February? (Round to the nearest dollars.)
\table[[A.,$31,000
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