Sawaya Co, Ltd. of Japan, is a manufacturing company whose total factory ovethesd costs fiuctuate considerably from year to year according to increases and decreases in the number of direct labour hours worked in the factory. Total factory overhead costs in Japanese yen, denoted y ) at high and low levels of activity for recent years are provided below. The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs af the 88,000 .hour level of activity as follows: V= variable, Fi fixed. M= mixed, To rave date avaubbie for planning the company wants to break the mauntenance cost down into its variable and fixed cout eleinents Required