Nova Company’s total overhead cost at various levels of activity are presented below: Month Machine- Hours Total Overhead Cost April 53,000 $ 200,200 May 43,000 $ 174,200 June 63,000 $ 226,200 July 73,000 $ 252,200 Assume that the total overhead cost above consists of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 43,000 machine-hour level of activity is: Utilities (variable) $ 60,200 Supervisory salaries (fixed) 43,000 Maintenance (mixed) 71,000 Total overhead cost $ 174,200