Nova Companys total overhead cost at various levels of activity are presented below:

Month	Machine-Hours	Total Overhead Cost
April	52,000	$192,320
May	42,000	$166,720
June	62,000	$217,920
July	72,000	$243,520

Assume that the total overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 42,000 machine-hour level of activity is:

Utilities (variable)	$	58,800
Supervisory salaries (fixed)		43,000
Maintenance (mixed)		64,920
Total overhead cost	$	166,720

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

Express the companys total overhead cost in the linear equation form Y = a + bX. (Do not round your intermediate calculations. Round the "Variable cost per unit" to 2 decimal places.)

What total overhead cost would you expect to be incurred at an activity level of 47,000 machine-hours? (Do not round intermediate calculations.)