Crosshill Company's total overhead cost at various levels of activity are presented below:
Month	Machine Hours	Total Overhead Cost
April	$70,000.00	$209,000.00
May	$68,000.00	$179,000.00
June	$88,000.00	$249,000.00
July	$97,000.00	$236,000.00
Assume that Overhead Costs above consist of utilities (variable), supervisory salaries (fixed), and maintenance (mixed).
For May (low-level activity):
Utilities (variable)	$46,000.00
Salaries (fixed)	$17,000.00
Maintenance (mixed)	$116,000.00
Total Overhead Cost	$179,000.00
The company wants to breakdown the maintenance cost into variable and fixed elements.
What total overhead cost would you expect to be incurred at an activity level of 83,000 machine-hours? (Use high-low method)