The management of Casablanca Manufacturing Corporation believes that machine-hours is an appropriate measure of activity for overhead cost. Shown below are machine-hours and total overhead costs for the past six months: 
Assume that the relevant range includes all of the activity levels mentioned in this problem.
If Casablanca expects to incur 185,000 machine hours next month, what will the estimated total overhead cost be using the high-low method? (Round your intermediate calculations to 2 decimal places.)
Definitions:
Global Poverty
The condition of lacking necessary financial resources and basic needs on a worldwide scale, affecting billions of individuals in various countries, especially in developing regions.
Transnational Corporation
A massive enterprise that operates and manages production or delivers services in more than one country.
International Monetary Fund
An international organization created to promote global monetary cooperation, secure financial stability, facilitate international trade, and reduce poverty around the world.
World Bank
An international monetary body that supplies loans and grants to the administrations of less wealthy nations for capital project development.
Q8: Michelle is a teenage girl who lives
Q9: Werger Manufacturing Corporation has a traditional costing
Q27: The management of Plitt Corporation would like
Q33: Eagleson Company's quality cost report is to
Q45: Code Corporation is conducting a time-driven activity-based
Q68: Starowicz Corporation manufactures numerous products, one of
Q101: In a Capacity Analysis report in time-based
Q107: Roemen Corporation is considering a capital budgeting
Q111: After reading the text,Joanne is comparing first
Q163: When upset,16-year-old Dale cuts his body in