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: 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: The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 61, 500-hour level of activity as follows: To have data available for planning, the company wants to break down the maintenance cost into its variable and fixed cost elements. Required: Estimate how much of the $321, 800 factory overhead cost at the high level of activity consists of maintenance cost. (Do not round intermediate calculations.) Using the high-low method, estimate a cost formula for maintenance. (Do not round intermediate calculations.) What total factory overhead costs would you expect the company to incur at an operating level of 67, 650 direct labor-hours? (Do not round intermediate calculations.)