33. (7 points) The director of the local YMCA wants to better understand costs related to the number of memberships using the following data: Operating Costs # of Memberships Month December $36,000 250 November 32,500 275 October 48,100 305 September 24,500 100 August 38,500 325 July 22,500 150 June 43,400 350 May 20,000 125 April 34,200 175 a. Using the high-low method if # of Memberships is 400 calculate the estimate of Operating Costs.