At the beginning $2019,$ Jason Bourne Production Company budgeted its MOH costs at $4$ different capacity levels as follows:

$\backslash$table$[[,$Capacity Level$/$Usage $($in dih$)],[,5,000,7,000,11,000,12,000],[$Indirect Materials $($$$),20,000,28,000,44,000,48,000],[$Depreciation $($$$),3,000,3,000,3,000,3,000],[$Energy $($$$),11,000,15,000,23,000,25,000],[$TOTAL $($$$),34,000,46,000,70,000,76,000]]$

Q$1)$ Bu using the high$-$low method, compute the flexible bugdet formula for $2019.$

Q$2)$ What is the PMOH rate, if the budgeted capacity is $10,000dlh?$