Sawaya Co. Lid, of Japan, is a manufacturing company whose total factory overhead costs fluctuate considerably from year to year according to increases and decreases in the number of direct labour-hours worked in the factory Total factory overhead costs (in Japanese yen, denoted 77 at high and low levels of activity for recent years are provided below. The factory overhead costs above consist of indirect matenals, rent, and maintenance. The company has analyzed these costs at the 190000 hour level of activity as follows V= variable, F= fixed, M= mixed To hove data avaliable for planning, the company wants to break the maintenance cost down into itgrvariable and fixed cost elements. Required: 1. Estimate how much of the 714,311,000 factory overhead cost at the high level of activity consists of maintenance cost. (Hint, To do this, it may be helpful to first determine how much of the Y14,311,000 consists of indirect materials and rent. Think about the behaviour of variable and foxed costs] this, it may be helpful to first determine how much of the y14.311.000 consists of indirect materials and rent. Think about the behaviour of variable and foxed costsy 2. By means of the high-low method of cost analysis, estimate a cost formula for maintenance. (Round the mariable cost to 2 decimal places.) 3. What total factory overhead casts would you expect the company to incur at an operating level of 76,000 direct labour-hours? (Do not round intermediote calculations