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

Month	Machine-Hours			Total Overhead Cost
March		53,000		$	190,500
April		43,000		$	166,500
May		63,000		$	214,500
June		73,000		$	238,500

Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 43,000 machine-hour level of activity is as follows:

Utilities (variable)	$	51,600
Supervisory salaries (fixed)		49,000
Maintenance (mixed)		65,900
Total overhead cost	$	166,500

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