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 Low 70,500 $34,028,000 High 100,500 $40,508,000 The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 70,500 machine-hours level of activity as follows: Indirect materials (variable) Rent (fixed) Maintenance (mixed) Total factory overhead costs $11,139,000 14,400,000 8,489,000 $34,028,000 For planning purposes, the company wants to break down the maintenance cost into its variable and fixed cost elements.