Using the high low method, estimate total maintenance costs should activity levels reach 8,700 machine hours. Enter your answer with a Dollar symbol and comma (for example $67,000 ). \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account \& Information } & \multicolumn{1}{c|}{ Value } \\ \hline Selling and administrative expenses & $ & 10,000 \\ \hline Direct Material purchased & $30,000 \\ \hline Direct labor used & $80,000 \\ \hline Utilities expense - factory & $ & 5,000 \\ \hline Miscellaneous expense - factory & $ & 2,000 \\ \hline Indirect materials used & $ & 7,000 \\ \hline Indirect labour used & $ & 6,000 \\ \hline Raw materials inventory balance - beginning of year & $ & 30,000 \\ \hline Raw materials inventory balance - end of year & $ & 10,000 \\ \hline Finished goods inventory - beginning of year & $ & 25,000 \\ \hline Finished goods inventory - end of year & $ & 50,000 \\ \hline Work in process - beginning of year & $ & 8,000 \\ \hline Work in process - end of year & $ & 10,000 \\ \hline Revenues & $250,000 \\ \hline Head office rent & $ & 20,000 \\ \hline Tax rate & 30% \\ \hline \end{tabular}