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

Month	Machine-Hours	Total Overhead Cost
April	73,000	$	122,000
May	63,000	$	136,000
June	83,000	$	379,000
July	91,000	$	177,000

Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 63,000-machine-hour level of activity in May is as follows:

Utilities (variable)	$	29,000
Supervisory salaries (fixed)		23,000
Maintenance (mixed)		84,000
Total overhead cost	$	136,000

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

Required:

1. Estimate how much of the $177,000 of overhead cost in July was maintenance cost. (Hint: To do this, first determine how much of the $177,000 consisted of utilities and supervisory salaries. Think about the behaviour of variable and fixed costs within the relevant range.) (Round the "Variable cost per unit" to 2 decimal places.)