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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.

Month	Direct-Labor Hours	Manufacturing Overhead
January	27,000	$	691,000
February	29,000		730,000
March	38,000		889,000
April	30,000		751,750
May	34,000		790,500
June	32,000		787,500

Marchs costs consisted of machine supplies ($178,600), depreciation ($27,500), and plant maintenance ($682,900). These costs exhibit the following respective behavior: variable, fixed, and semivariable.

The manufacturing overhead figures presented in the preceding table do not include Metcalfs supervisory labor cost, which is step-fixed in nature. For volume levels of less than 15,000 hours, supervisory labor amounts to $72,500. The cost is $145,000 from 15,00029,999 hours and $217,500 when activity reaches 30,000 hours or more.

Required:

1. Determine the machine supplies cost and depreciation for January.

2. Using the high-low method, analyze Metcalfs plant maintenance cost and calculate the monthly fixed portion and the variable cost per direct-labor hour.

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 28,900 direct-labor hours are worked.

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