Colby Limited is a manufacturing company whose total factory overhead costs fluctuate somewhat from year to year, according to the number of machine-hours worked in its production facility. These costs at high and low levels of activity over recent years are given below: Machine-hours Total factory overhead costs Level of Activity High 74,000 $42,108,000 Low 64,000 $39,688,000 The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 64,000 machine-hours level of activity as follows: Indirect materials (variable) Rent (fixed) Maintenance (mixed) Total factory overhead costs $12,288,000 21,100,000 6,300,000 $39,688,000 For planning purposes, the company wants to break down the maintenance cost into its variable and fixed cost elements