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		49,500		66,000
Total factory overhead cost	$	252,200	$	281,900

The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 49,500-hour level of activity as follows:

Indirect materials (variable)	$	74,250
Rent (fixed)		134,000
Maintenance (mixed)		43,950
Total factory overhead costs	$	252,200

To have data available for planning, the company wants to break down the maintenance cost into its variable and fixed cost elements.

Required:

1.

Estimate how much of the $281,900 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 $281,900 consists of indirect materials and rent. Think about the behavior of variable and fixed costs!) (Do not round intermediate calculations.)