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Oak Island Amusements Center provides the following data on the costs of maintenance and the number of visitors for the last three years.

Number of Visitors per Year(thousands)			Maintenance Costs ($000)
	1,855		$	3,208
	2,035			3,523
	2,450			4,160

Required:

a. Use the high-low method to estimate the fixed cost of maintenance annually and the variable cost of maintenance per visitor.

b. The company expects a record 2,500,000 visitors next year. What would be the estimated maintenance costs?