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

Month	Machine-Hours	Total Overhead Cost
April	46,000	$169,900
May	36,000	$146,400
June	56,000	$193,400
July	66,000	$216,900

Assume that the total overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 36,000 machine-hour level of activity is:

Utilities (variable)	$	43,200
Supervisory salaries (fixed)		47,000
Maintenance (mixed)		56,200
Total overhead cost	$	146,400

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

Required: 1. Estimate how much of the $216,900 of overhead cost in July was maintenance cost. (Hint: To do this, it may be helpful to first determine how much of the $216,900 consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed costs!) (Do not round intermediate calculations.) aintenance cost in July 2. Using the high-low method, estimate a cost formula for maintenance. (Do not round your intermediate calculations. Round the "Variable cost per unit" to 2 decimal places.) Machine-Maintenance Hours Cost High activity level Low activity level Change Variable cost element per MH Fixed cost element