A landscaping company incurs equipment maintenance costs that act as a mixed cost that varies with the number of yards serviced. Using the high-low method on the first quarter data below, estimate the variable cost of equipment maintenance per yard serviced. (Round your answer to the nearest dollar.) Yards serviced January February March 40 45 35 Equipment maintenance cost $12,000 $11,400 $10,020 Variable cost of equipment maintenance per yard serviced per yard