An accountant has been monitoring the overall indirect service costs incurred at their company based on the number of labour hours worked. They accept that the costs follow a uniform, regular pattern so decide to use the High-Low method to calculate the Variable Costs and then the fixed costs.

The have found the during the month when the lowest hours were worked ( 2982 hours) that the service costs in that low activity month was $13586. In the month when the highest hours were worked ( 4664 hours) the service costs were $21768.

Calculate the Variable Cost using the high-low method.

Note: Do not input the $ sign, just the decimal number to two decimal places