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

Month	Machine-Hours	Total Overhead Cost
April	49,000	$191,570
May	39,000	$166,270
June	59,000	$216,870
July	69,000	$242,170

Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 39,000-machine-hour level of activity in May is as follows:

Utilities (variable)	$	54,600
Supervisory salaries (fixed)		53,000
Maintenance (mixed)		58,670
Total overhead cost	$	166,270

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

Required:

1. Estimate how much of the $242,170 of overhead cost in July was maintenance cost. (Hint: To do this, first determine how much of the $242,170 consisted of utilities and supervisory salaries. Think about the behaviour of variable and fixed costs within the relevant range.) (Do not round intermediate calculations.)

2. Using the highlow method, estimate a cost formula for maintenance. (Do not round your intermediate calculations. Round the "Variable cost per unit" to 2 decimal places.)

3. Express the companys total overhead cost in the form Y = a + bX. (Do not round your intermediate calculations. 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 44,000 machine-hours? (Do not round intermediate calculations.)