Crosshill Company's total overhead costs at various levels ofactivity are presented below: Total Overhead l'i'Ionth Hachine-Hours Cost April 70, 000 $202, 800 May 60, 000 $181, 200 June 00, 000 $224, 400 July 90, 000 $246, 000 Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 60,000machinehour level of activity in May is as follows: Utilities (variable) :8 52,800 Supervisory salaries (fixed) 21, 000 Maintenance (mixed) 10?, 400 Total overhead cost $131,200 The company wants to break down the maintenance cost into its variable and fixed cost elements. 2 Using the highlow method, estimate a cost formula for maintenance. {Round the "Variable cost per unit" to 2 decimal places.} High activity level Low adiv'y level Variable cost element Fixed east element