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4. Nova Company's total overhead cost at various levels of activity are presented below: Assume that the total overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these May month's costs at the 60,000 machine-hour level of activity is: 1. Estimate how much of the $260,000 of overhead cost in July was maintenance cost. (5 marks) 2. Using the high-low method. estimate a cost formula for maintenance, and identify the maintenance cost for 120,000 machine hours ( 5 marks)