E5-5 Estimating Cost Behavior Using High-Low Method [LO 5-3] Mountain Dental Services is a specialized dental practice whose only service is filling cavities. Mountain has recorded the following for the past nine months. Month January February March April May June July August September Number of Cavities Filled 450 575 700 300 500 350 600 675 425 Total Cost $5,250 6,250 6,500 5,300 5,950 5,300 5.600 6,500 5,200 Required: 1. Use the high-low method to estimate total fixed cost and variable cost per cavity filled. (Round your answers to 2 decimal places.) Fixed Cost Variable Cost per Unit 2. Using these estimates, calculate Mountain's total cost for filling 400 cavities. Estimated Total Cost