For the current year Furniture Company incurred the following:

Month	Delivery Costs	# of Deliveries
April	$48,160	200
May	46,000	220
June	64,640	320
July	36,000	120
August	52,000	160
September	44,000	80
October	49,600	280
November	40,440	100
December	36,680	140

Using the high-low method to analyze mixed costs and the data above, what is the estimate of Total Delivery Costs at 400 deliveries? Round intermediate calculations to two decimals, round your solution to dollars.

Multiple Choice

• $67,500

• $73,440

• $71,520

• $80,800