5. Cost estimation. Ms. Cole, the new Director of the OR at General Hospital, is trying to estimate the fixed and variable components of OR costs for budgeting purposes. Her measure of OR service units is the number of annual operations. Data for the recent past reveal that the annual costs for the OR and number of operations were as follows:

Year	Number of operations	Costs
2007	2400	$760,000
2008	2640	814,000
2009	2820	856,000
2010	2560	822,000
2011	2940	922,000
2012	2720	852,000

All costs have already been adjusted for the impact of inflation. Estimate the fixed and variable costs for the OR for 2013 using the number of operations as the independent variable.