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Austad Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system: Activity Cost Pools (and Estimated Overhead Activity Measures) Cost Machine related (machine-hours) $67,500 Batch setup (setups $273,700 General factory (direct labour- hours) $204,000 Expected Activity Activity Cost Pools Total Product X Product Y Machine related 5,000 4,000 1,000 Batch setup 7,000 3,000 4,000 General factory 8,000 1,000 7,000 Activity level in units 10,000 5,000 mm mm Using the high-law method, the test formula for utilities is? At an activity level of 6,000 units the cost for maintenance is $7,200 and at 10,000 units the cost for maintenance is $11,600. Using the high-low method, the cost formula for maintenance is