Crosshill Company's total overhead costs at various levels of activity are presented below: Month April May June July Machine-Hours 74,000 64,000 84,000 95,000 Total Overhead Cost $179,000 $187,000 $266,000 $240,000 Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 64,000-machine-hour level of activity in May is as follows: Utilities (variable) Supervisory salaries (fixed) Maintenance (mixed) Total overhead cost $ 50,000 20,000 117,000 $187,000 The company wants to break down the maintenance cost into its variable and fixed cost elements.