(7) In the Fuselen Manufacturing Company, at an activity level of 80,000 machine hours, total overhead costs were $223,000. Of this amount, utilities were 548,000 (all variable) and depreciation was $60,000 (all fixed). The balance of the overhead cost consisted of maintenance cost (mixed). At 100,000 machine hours, maintenance costs were $130.000. Assume that all the activity levels mentioned in this problem are within the relevant range. The total fixed overhead cost is? A. $55.000. B. $60,000. C.$115,000. D. $130,000