Using the high-low method, estimate the total overhead at a volume of 30,000 direct labour hours: Month Direct Labour Hour Overhead Costs ($) January 25,700 630,800 February 32,600 700,100 March 44,740 881,150 April 37,500 720.500 May 40,400 June 21,920 July 23,700 August 39,200 September 41,810 October 24,000 November 25,200 December 30,100 910,300 623,300 651,000 759,000 751,000 615,200 620,100 654,200