OUESTION 2- (10 points) Wong Inc. has accumulated data on different levels of manufacturing overhead cost in relation to direct labour hours during recent months: Direct labour hours Manufacturing overhead Direct labour hours REOUIRED: High level $500,000 40,000 Low level $450,000 30,000 a. Using the High-Low method, establish the cost function for total manufacturing overhead. b. If direct labour hours of 42,000 are expected for the next year, what is the estimate for total manufacturing overhead? c. The above manufacturing overhead consists of four items: maintenance, depreciation and supplies. Wong Inc. manager has analysed these costs at the high level of activity and determined that costs incurred at that level as follows: Maintenance (mixed) Depreciation (fixed) Supplies (variable) 180,000 200,000 120 ooo $500,000 Calculate how much of the total manufacturing overhead is maintenance cost at the low activity level of 30,000 direct labour hours?