18 value: 10.00 points Sawaya Co., Ltd., of Japan is a manufacturing company whose total factory overhead costs fluctuate considerably from year to year according to increases and decreases in the number of direct labor-hours worked in the factory. Total factory overhead costs at high and low levels of activity for recent years are given below: Level of Activity Low High 59,400 79,200 Direct labor-hours $285,780 $329,340 Total factory overhead costs The factory overhead costs above consist of indirect materials, rent, and maintenance The company has analyzed these costs at the 59,400-hour level of activity as follows: Indirect materials (variable) 112,860 Rent (fixed) 128,000 Maintenance (mixed) 44,920 $285,780 Total factory overhead costs