Davis Stores sells clothing in 15 stores located around the southwestern United States. The managers at Davis are considering expanding by opening new stores and are interested in estimating costs in potential new locations. They believe that costs are driven in large part by store volume measured by revenue. During a discussion, one of the managers suggests that number of employees might be better at explaining cost than store revenues. As a result of that suggestion, managers collected the following information from last years operations (revenues and costs in thousands of dollars):

Store	Revenues	Costs	Employees
101	$2,315	$1,938	27
102	3,487	2,280	36
103	4,245	2,732	37
104	6,059	3,257	40
105	5,552	4,348	33
106	3,842	5,536	46
107	3,592	5,436	52
108	2,989	3,080	40
109	3,670	3,914	54
110	5,828	2,487	30
111	3,203	2,685	37
112	4,009	5,174	35
113	6,332	5,717	45
114	6,619	2,383	29
115	4,461	2,978	35
Problem 5-60 Part b b. Use the results of your high-low analysis to estimate the cost for a store with 55 employees. (Round your intermediate calculations to 2 decimal places. Enter your answer in thousands of dollars.)