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.

Express the companys total overhead cost in the form Y = a + bX. (Do not round your intermediate calculations. Round the "Variable cost per unit" to 2 decimal places.)

What total overhead cost would you expect to be incurred at an activity level of 46,000 machine-hours? (Do not round intermediate calculations.)