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
Direct labor-hours		50,100		66,800
Total factory overhead costs	$	256,790	$	288,520

The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 50,100-hour level of activity as follows:

Indirect materials (variable)	$	85,170
Rent (fixed)		133,000
Maintenance (mixed)		38,620
Total factory overhead costs	$	256,790

How do I calculate the high level maintenance cost?