High-Low Method The highest and lowest levels of activity for the Felton Company were 58,000 direct labor hours and 42,000 direct labor hours, respectively. Maintenance costs were $336,000 at the 58,000-hour level and $304,000 at the 42,000-hour level. Compute the maintenance cost formula. x direct labor hours) Total cost = $ 640,000 X + ($ 2 What cost might we expect at an operating level of 52,000 direct labor hours