Nova Company's total overhead costs at various levels of activity follow: Month April Machine- Hours 70,500 Total Overhead Costs $ 199,000 May June July 101,000 271,000 81,000 91,000 223,000 246,190 Assume that the total overhead costs consist of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 70,500 machine-hour level of activity is as follows: Utilities (V) Supervisory salaries (F) Maintenance (M) Total overhead costs V = variable; F = fixed; M = mixed. $ 48,190 21,100 129,710 $199,000 Nova Company's management wants to break the maintenance cost down into its basic variable and fixed cost elements. Required: 1. As shown, overhead costs in May amounted to $271,000. Determine how much of this consisted of maintenance cost. (Hint: To do this, it may be helpful to first determine how much of the $271,000 consisted of utilities and supervisory salaries. Think about the behaviour of variable and fixed costs!) (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Maintenance cost