value: 100 points 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 75.000 Direct labor-hours Total factory overhead costs S 14.250,000 S 17,625,000 50,000 The factory overhead costs above consist of indirect materials rent, and maintenance. The company has analyzed these costs at the 50,000-hour level of activity as follows Indirect materials (variable) Rent (fixed) $ 5,000,000 6,000.000 3.250 000 Total factory overhead costs514 250000 able for planning, the co variable and fixed cost e