12 The facilities maintenance costs of the Hillside Hospital for the first seven months of 2014 are: Maintenance February March April May June July August October (estimate) # of patient days Costs 8,000 $ 80,000 9,000 $ 95,000 8,500 $ 105,000 13,300 $ 148,210 5,000 $ 76,000 10,800 $ 120,000 11,000 $ 110,000 11,500 148,210 13,300- - 765 S 72,210 =8,- 8,300 y-76,-=(x-8 Patient-days is a measure of the overall activity at the hospital. For example, a patient who stays at the hospital for three days is counted as three patient-days. The Hospital would like to estimate the cost for October. Using the high-low method, their estimate would be closest to: A. S 132,550 B. S 122,654 C. S 128,711 D. S 132,006 E. $ 112,833 4-76,-= 8.7(x = 13,300 - 5000 8,300 - 8.7 +3250 148,218-76,000 = 72,218-8.7010 8,300 132,550