Golden Companys total overhead cost at various levels of activity are presented below:

Month	Machine-Hours	Total Overhead Cost
March	55,000	$201,850
April	45,000	$177,150
May	65,000	$226,550
June	75,000	$251,250

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 is as follows:

Utilities (variable)	$	58,500
Supervisory salaries (fixed)		50,000
Maintenance (mixed)		68,650
Total overhead cost	$	177,150

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

Required:

1.	Estimate how much of the $251,250 of overhead cost in June was maintenance cost. (Hint: To do this, it may be helpful to first determine how much of the $251,250 consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed costs within the relevant range.) (Do not round intermediate calculations.)
	Maintenance cost in June:

2.

Using the high-low 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	Maintenace cost
high activity level	75000
low activity level	45000
variable cost element		per MH
fixed cost element

Y=___dollars+___dollars per MH

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 rate per machine hour	fixed cost
Maintenance cost
utility cost
supervisory salary cost
totals