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		63,600		84,800
Total factory overhead costs	$	287,800	$	330,200

The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 63,600-hour level of activity as follows:

Indirect materials (variable)	$	114,480
Rent (fixed)		135,000
Maintenance (mixed)		38,320
Total factory overhead costs	$	287,800

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

Estimate how much of the $330,200 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 $330,200 consists of indirect materials and rent. Think about the behavior of variable and fixed costs!)