Bell's Brewery is a locally owned store specializing in various beer beverages. Most of its business comes from orders from various regional and national vendors. While Bell's produces everything from stout to ales, the special summer ale is the companys biggest source of revenue.

A portion of Bell's operating information for the companys last year follows:

Month	Number of Beverages	Operating Cost
January	185	$ 4,845
February	220	5,865
March	200	5,755
April	575	8,655
May	630	9,270
June	685	9,780
July	430	6,225
August	320	6,010
September	375	6,135
October	280	5,970
November	270	5,920
December	195	4,960

Required:

3. Using the high-low method, calculate the stores total fixed operating costs and variable operating cost per beverage.

4. Using the high-low method results, calculate the stores expected operating cost if it manufactured 480 beverages.