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 61,500 62.000 Total factory overhead costs $ 276,600 $317.600 The factory overhead costs above consist of indirect materials, ront, and maintenance. The company has analyzed these costs at the 61,500-hour level of activity as follows: Indirect materials (variabile) Rent (ed) Maintenance (mixed) Total factory overhead costs $ 110,700 121.000 44 900 3270.600 To have data available for planning, the company wants to break down the maintenance cost into its variable and feed cost elements. semate how much of the $317.800 factory overhead cost at the high level of activity consists of maintenance cost. Cent. To do this, I may be helpful to first determine how much of the $317,600 consists of indirect materials and rent. Think about the behavior of variable and fed costs) (Do not round intermediate calculations.) Required: Maintenance cost at high level of activity $ 153,602