ABC Company's total overhead costs at various levels of activity are presented below:

Quarter	Activity	Total Overhead Costs
1st	73,000	$ 215,620
2nd	68,000	$ 202,920
3rd	83,000	$ 241,020
4th	100,000	$ 284,200

Assume that the overhead costs consist of the following components and the costs during the 2nd quarter where:

Component	Behavior	Total Component Cost
Supplies	Variable	$ 53,720
Rent	Fixed	22,000
Utilities	Mixed	127,200
Total Overhead Costs		$ 202,920

Use this information to answer these four questions via selecting values in the drop-down boxes below.

1. Determine the total utilities costs for the 4th quarter.

2. Use the high-low method to estimate the variable utilities cost per unit.

3. Use the high-low method to estimate the fixed utilities cost per quarter.

4. Estimate the total overhead cost in a quarter where the activity level is 75,500 units.