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

Month	Machine-Hours	Total Overhead Cost
April	62,000	$	149,000
May	52,000	$	159,000
June	72,000	$	382,000
July	83,000	$	228,000

Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 52,000-machine-hour level of activity in May is as follows:

Utilities (variable)	$	37,000
Supervisory salaries (fixed)		21,000
Maintenance (mixed)		101,000
Total overhead cost	$	159,000

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

Required:

1. Estimate how much of the $228,000 of overhead cost in July was maintenance cost. (Hint: To do this, first determine how much of the $228,000 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.)

2. Using the highlow method, estimate a cost formula for maintenance. (Round the "Variable cost per unit" to 2 decimal places.)

3. Express the companys total overhead cost in the form Y = a + bX. (Round the "Variable cost per unit" to 2 decimal places.)

4. What total overhead cost would you expect to be incurred at an activity level of 67,000 machine-hours? (Round the "Variable cost per unit" to 2 decimal places.)

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PLEASE I NEED THIS UGENTLY