Average maintenance costs are $7 per machine-hour at an activity level of 5,000 machine-hours and $6 per machine-hour at an activity level of 10,000 machine-hours. Assuming that this activity is within the relevant range, total expected maintenance cost for a budgeted activity level of 15,000 machine- hours would be closest to: In September direct labor was 40% of conversion cost. If the manufacturing overhead for the month was $90,000 and the direct materials cost was $20,000, the direct labor cost was