Nova Company's total overhead costs at various levels of activity follow: Machine- Total Overhead Month April Hours Costs 73,000 $ 204,000 106,000 276,000 228,000 May June July 86,000 96,000 246,840 Assume that the total overhead costs consist of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 73,000 machine-hour level of activity is as follows: Utilities (V) $48,840 Supervisory salaries (F) 21,600 Maintenance (M) Total overhead costs V variable; F fixed: M mixed. 133,560 $204,000 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 $276,000. Determine how much of this consisted of maintenance cost (Hint: To do this, it may be helpful to first determine how much of the $276,000 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.) Maninants cost