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

Month	Machine-Hours	Total Overhead Cost
April	47,000	$185,230
May	37,000	$160,330
June	57,000	$210,130
July	67,000	$235,030

Assume that the total overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 37,000 machine-hour level of activity is:

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