Crosshill Companys total overhead costs at various levels of activity are presented below:

Month	Machine-Hours	Total Overhead Cost
April	51,000	$209,120
May	41,000	$180,920
June	61,000	$237,320
July	71,000	$265,520

Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 41,000-machine-hour level of activity in May is as follows:

Utilities (variable)	$	65,600
Supervisory salaries (fixed)		53,000
Maintenance (mixed)		62,320
Total overhead cost	$	180,920

The company wants to break down the maintenance cost into its variable and fixed cost elements.

Required:

1. Estimate how much of the $265,520 of overhead cost in July was maintenance cost. (Hint: To do this, first determine how much of the $265,520 consisted of utilities and supervisory salaries. Think about the behaviour of variable and fixed costs within the relevant range.) (Do not round intermediate calculations.)

2. Using the highlow method, estimate a cost formula for maintenance. (Do not round your intermediate calculations. Round the "Variable cost per unit" to 2 decimal places.

	Variable Cost per
	Machine-Hour	Fixed Cost
Utilities cost
Supervisory salaries cost
Maintenance cost
Total overhead cost