Sawaya Co., Ltd., 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 labor-hours worked in the factory. Total factory overhead costs at high and low levels of activity for recent years are given below:

Level of Activity Low High 75,000 $14,250,000 $17,625,000 50,000 Direct labor-hours Total factory overhead costs The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 50,000-hour level of activity as follows: Indirect materials (variable) Rent (fixed) Maintenance (mixed) 5,000,000 6,000,000 3,250,000 Total factory overhead costs $14,250,000 To have data available for planning, the company wants to break down the maintenance cost into its variable and fixed cost elements