d. Common, common 19. Consider the following information for OVERHEAD (the total OH for the company is made up of only these 3 accounts): At a Level At a Level Of 20,000 hours $60,000 of 30,000 hours Indirect materials (a variable cost) Factory depreciation expense (a FC) Factory maintenance (a mixed cost) Total OH 2 S60,000 $180,000 $230,000 20. Refer to Question 19. Use the high-low method on the TOTAL overhead costs (the $180,000 and the $230,000) to compute the total estimated overhead at a level of 24,000 hours a. $150,000 b. $200,000 c. $210,000 d. $80,000