Nova Company$$s total overhead cost at various levels of activity are presented below:

Month Machine$-$Hours Total Overhead Cost

April $49,000$ $ $186,260$

May $39,000$ $ $161,860$

June $59,000$ $ $210,660$

July $69,000$ $ $235,060$

Assume the total overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the $39,000$ machine$-$hour level of activity is:

Utilities $($variable$)$ $ $50,700$

Supervisory salaries $($fixed$)54,000$

Maintenance $($mixed$)57,160$

Total overhead cost $ $161,860$

Nova Company$$s management wants to break down the maintenance cost into its variable and fixed cost elements.

Required:

Estimate how much of the $$235,060$ of overhead cost in July was maintenance cost. $($Hint: To do this, it may be helpful to first determine how much of the $$235,060$ consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed costs.$)$

Using the high$-$low method, estimate a cost formula for maintenance in the form Y $=$ a $+$ bX$.$

Express the company$$s total overhead cost in the form Y $=$ a $+$ bX$.$

What total overhead cost would you expect at an activity level of $44,000$ machine$-$hours?