Mansah Co., Ltd., of Ghana is a manufacturing company whose total factory overhead costs fluctuate considerably from year to year according to increases and decreases in the number of direct labor-hours worked in the factory. Total factory overhead costs at high and low levels of activity for recent years are given below Level of Activity Direct labor-hours Total factory overhead costs252,000 63,200 283,600 47,400 The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 47,400-hour level of activity as follows: Indirect materials (variable) Rent (fixed) Maintenance (mixed) $ 71,100 127,000 53,900 Total factory overhead costs $ 252,000 To have data available for planning, the company wants to break down the maintenance cost into its variable and fixed cost elements 1. Estimate how much of the $283,600 factory overhead cost at the high level of activity consists of maintenance cost (Hint To do this, it may be helpful to first determine how much of the $283 600 consists of indirect materials and rent Think about the behavior of variable and fixed