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

Month	Machine- Hours			Total Overhead Cost
April		53,000		$	182,680
May		43,000		$	159,080
June		63,000		$	206,280
July		73,000		$	229,880

Assume that the total overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 43,000 machine-hour level of activity is:

Utilities (variable)	$	55,900
Supervisory salaries (fixed)		44,000
Maintenance (mixed)		59,180
Total overhead cost	$	159,080

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