Crosshill Company's total overhead costs at various levels of activity are presented below:

Total Overhead Month MachineHours Cost April 39,393 $133,399 May 59,393 $133,999 June 79,393 $333,399 July 32,393 $219,999 Assume that the overhead cost above consists of utilities. supervisory salaries, and maintenance. The breakdown of these costs at the 50,000machinehour level of activity in May is as follows: Utilities (variable) $ 32,338 Supervisory salaries {fixed} 19,338 Maintenance (mixed) 122,388 Total overhead cost $173,388 The company wants to break down the maintenance cost into its variable and xed cost elements. High activityr level Low activity level 82,000; 32,000 $ 0 Change Variable cost element Fixed cast element