What is the answer for this, and how do I solve it?

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 High 79,600 $306,280 Low Direct labor-hours 59,700 $270,460 Total factory overhead costs The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 59,700-hour level of activity as follows: $ 83,580 130,000 56,880 Indirect materials (variable) Rent (fixed) Maintenance (mixed) $ 270,460 Total factory overhead costs To have data available for planning, the company wants to break down the maintenance cost into its variable and fixed cost elements. Required: 1. stimate how much of the $306,280 factory overhead cost at the high level of activity consists of maintenance cost. (Hint: To do this, it may be helpful to first determine how much of the $306,280 consists of indirect materials and rent. Think about the behavior of variable and fixed costs!) (Do not round intermediate calculations.) Answer is complete and correct. Maintenance cost at high level of activity $ 64,840 2. Using the high-low method, estimate a cost formula for maintenance. (Do not round intermediate calculations. Round "Variable cost element" to 2 decimal places.) Answer is complete but not entirely correct. Direct Maintenance Labor- Cost Hours High level of activity Low level of activity Change 79,600 64,840 59,700 56,880 19,900 7,960 Variable cost element Fixed cost element 0.40 per DLH 3,184 O Answer is complete but not entirely correct. $3,184 8 0.40 3. What total factory overhead costs would you expect the company to incur at an operating level of 65,670 direct labor-hours? (Do not round intermediate calculations.) Total factory overhead cost