Ventura Games, Inc. makes board games. The following data pertains to the last six months:
Direct Labor Hours Manufacturing Overhead Month
1. 45,000$295,000 Month
2. 60,000$320,000 Month
3. 57,000$323,000 Month
4. 52,000$247,250 Month
5. 34,000$178,200 Month
6. 25,000$162,500

Based on this data, what would the estimated manufacturing overhead be at a level of 48,000 direct labor hours?