5. Supply costs at Lattea Corporation's chain of gyms are listed below:

	Client-Visits	Supply Cost
March	11,670	$28,584
April	11,466	$28,418
May	11,998	$28,842
June	14,300	$28,938
July	11,730	$28,645
August	11,216	$28,244
September	12,010	$28,843
October	11,701	$28,601
November	11,849	$28,726

Management believes that supply cost is a mixed cost that depends on client-visits. Use the high-low method to estimate the variable and fixed components of this cost, Compute the variable component first, rounding off to the nearest whole cent. Then compute the fixed component, rounding off to the nearest whole dollar. Those estimates would be closest to: (Round your Variable cost per unit to 2 decimal places.)