nment 6 Help Sav Nova Company's total overhead cost at various levels of activity are presented below Month Hours April 55, 000 $218, 000 May 45,000 June 65, 000 $244,200 July $191,800 75,000 $270,400 Assume that the total 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: Utilities (variable Supervisory salries (tixed) Maintenance (nixed) Total overhead cost S 67,500 55, 000 69, 300 $191, 800 Nova Company's management wants to break down the maintenance cost into its variable and fixed cost elements.