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

Month	Machine-Hours	Total Overhead Cost
April	55,000	$203,450
May	45,000	$178,150
June	65,000	$228,750
July	75,000	$254,050

Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 45,000-machine-hour level of activity in May is as follows:

Utilities (variable)	$	58,500
Supervisory salaries (fixed)		48,000
Maintenance (mixed)		71,650
Total overhead cost	$	178,150

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

Required:

1. Estimate how much of the $254,050 of overhead cost in July was maintenance cost. (Hint: To do this, first determine how much of the $254,050 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 50,000 machine-hours? (Do not round intermediate calculations.)