Field Legal Services is trying to determine the variable and fixed elements of its service overhead.The following data have been collected from recent activity: 
The formula for total service overhead costs is
Definitions:
Afferent Arteriole
The small artery that carries blood toward the nephrons in the kidney.
Juxtaglomerular Apparatus
The juxtaglomerular apparatus is a specialized structure in the kidney that plays a key role in regulating blood pressure and filtrate formation by managing the release of renin.
Juxtaglomerular Cells
Specialized cells in the kidneys that help regulate blood pressure by secreting renin in response to blood pressure changes.
Macula Densa
Cells of the distal convoluted tubule located at the renal corpuscle and forming part of the juxtaglomerular apparatus.
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