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

Month	Machine-Hours	Total Overhead Cost
April	54,000	$188,180
May	44,000	$163,980
June	64,000	$212,380
July	74,000	$236,580

Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 44,000-machine-hour level of activity in May is as follows:

Utilities (variable)	$	52,800
Supervisory salaries (fixed)		44,000
Maintenance (mixed)		67,180
Total overhead cost	$	163,980

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

1. Estimate how much of the $236,580 of overhead cost in July was maintenance cost. (Hint: To do this, first determine how much of the $236,580 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.)

	Machine- Hours	Maintenance
Cost High activity level
Low activity level
Change	0	$0
Variable cost element		per MH
Fixed cost element

Y= ___+ ____x

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.)

	Variable Cost per
	Machine-Hour	Fixed Cost
Utilities cost
Supervisory salaries cost
Maintenance cost
Total overhead cost	$0.00	$0

Y= ___+ ____x

4. What total overhead cost would you expect to be incurred at an activity level of 49,000 machine-hours? (Do not round intermediate calculations.)

Total overhead cost =