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

Month	Machine- Hours			Total Overhead Cost
April		46,000		$	184,460
May		36,000		$	160,360
June		56,000		$	208,560
July		66,000		$	232,660

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)		54,000
Maintenance (mixed)		63,160
Total overhead cost	$	160,360

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 form Y = a + bX. (Do not round your intermediate calculations. Round the "Variable cost per unit" to 2 decimal places.)

		Variable Cost per
		Machine-Hour		Fixed Cost
Utilities cost
Supervisory salaries cost