Fordson Bank operates a branch in a relatively small rural community. Fordson has a strong customer service focus and knows that branch visits can be important in fostering a reputation for good customer service. However, as internet banking increases in popularity, the financial staff at Fordson question whether the costs of the branch are worth it.

As part of looking at the question, a financial analyst has collected monthly data on the number of customer visits to the branch and the operating cost of the branch over the last fiscal year. The data follow:

Month	Customer Visits	Branch Cost
1	962	$ 79,270
2	1,378	101,110
3	1,170	90,190
4	1,014	82,000
5	1,586	112,030
6	1,222	92,920
7	1,144	88,825
8	1,248	94,285
9	1,430	103,840
10	1,040	83,365
11	1,092	86,095
12	1,066	84,730

Estimate the monthly fixed costs and the unit variable cost per customer visit using the high-low estimation method.

branch cost = ____+______ per visit x customer visits