The Wiscow Manufacturing Company recorded overhead costs of $18,122 at an activity level of 5,200 machine hours and $10,038 at 2,800 machine hours. The records also indicated that overhead of $10,095 was incurred at 3,100 machine hours. What is the total estimated cost for 3,100 machine hours using the high-low method to estimate the cost equation? $12,440. $11,378. $11,045. $10,545.
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