2 Supply costs at Latin Corporations chain of gyms are listed below:

Management believes that supply cost is a mixed cost that depends on client-visits. Required: a) Estimate the variable cost per client-visits and the fixed cost per month using the high-low method. Round off all calculations to the nearest whole cent.

March April. May. June July August September October.... November Client Visits 11.647 11.443 11.975 12,088 11.707 11,193 11.987 11.678 11.826 Supply Cost $28,561 $28,395 $28,819 $28,892 $28,622 $28,221 $28,820 $28,578 $28.703