Crosshill Company's total overhead costs at various levels of activity are presented below Total Overhead Manth April May June July Machine-Hours 61,000 51,000 71,000 81,000 Cost $106,000 $158,000 $322,000 $185,000 Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 51,000-machine-hour level of activity in May is as follows: Utilities (variable) Supervisory salaries (fixed) Maintenance (mixed) Total overhead cost $ 25,000 25,000 108,000 $158,000 intenance cost into its variable and fixed cost elements