Can you please explain how to find this answer, thank you

High-Low and cost Formula Harrison Company has accumulated the following total manufacturing overhead costs for two levels of activity (within the relevant range): Low H ig h Activity {direct labor hours) 90,000 130,000 Total manufacturing overhead $484,000 $528,000 The total overhead cost includes variable, fixed, and mixed costs.At130,000 direct labor hours, the total cost breakdown is as follows: Variable cost $236,000 Fixed cost $5,000 Semimixed cost $257,000 a. Using the high-low method of cost analysis, determine the variable portion of the semi-variable cost per direct labor hour. Determine the total fixed cost component of the mixed cost. Isolate mixed costs: Do not use negative signs with your answers. Low High Total cost i i Less: Variable cost Fixed cost Total mixed cost $ $ High-Low Analysis: Round variable portion per unit to two decimal places, if applicable. Direct Labor Hours Total Mixed Cost - Variable Portion = Fixed Portion High $ $ $ Low Difference $ Variable portion per unit: $ b. What should the total planned overhead cost be at 115,000 direct labor hours? Variable Cost Per Unit Fixed Costs Variable cost Fixed cost $ Mixed: Variable portion Fixed portion Totals: $ $ Total planned overhead for 115,000 direct labor hours $