hep Crosshill Company's total overhead costs at various levels of activity are presented below: Total Overhead Month Machine-Hours Cost April 59,000 $285,000 May 49,000 $161.000 69,000 $266,00 77,000 $222,000 June July Assume that the overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 49,000-machine-hour level of activity in May is as follows: Utilities (variable) Supervisory salaries (fixed) Maintenance (mixed) Total overhead cost $44.000 17,000 100, eee $161, ee 2. Using the high-low method, estimate a cost formula for maintenance. (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 Fixed cost element per MH