GFT selected these observations as the high and low observations: { Clients =371, Costs = $36,030} and { Clients =831, Costs =$42,010}. Determine the variable cost per client. Round to the nearest $0.01. Estimate the operating costs if there are 740 clients for the month. Assume GFT used the following parameter estimates: variable cost per client =$15.00 and fixed costs per month =$37,250. Assume GFT selected these observations as the high and low observations: { Clients =400, Costs =$36,000} and { Clients =850, Costs =$43,500}. They calculated the variable cost per client as $16.67. Estimate the monthly fixed costs. Round to the nearest $1.00