Crosshill Company's total overhead costs at various levels of activity are presented below: Machine-Hours Total Overhead Cost Month April May June July 63,000 53,000 73,000 83,000 $185,000 $182,000 $250,000 $225,000 Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 53,000-machine-hour level of activity in May is as follows: Utilities (variable) Supervisory salaries (fixed) Maintenance (mixed) Total overhead cost $ 41,000 19,000 122,000 $182,000 The company wants to break down the maintenance cost into its variable and fixed cost elements.