Nova Company's total overhead cost at various levels of activity are presented below:

Assume the total overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the

$39,000$ machine$-$hour level of activity is:

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

Required:

Estimate how much of the $$252,440$ of overhead cost in July was maintenance cost. $($Hint: To do this, it may be helpful to first

determine how much of the $$252,440$ consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed

costs.$)$

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

Express the company's total overhead cost in the form $Y=a+bx.$

What total overhead cost would you expect at an activity level of $44,000$ machine$-$hours?