Grawburg Inc. maintains a call center to take orders, answer questions, and handle complaints. The costs of the call center for a number of recent months are listed below:

	Calls Taken	Call Center Cost
April	7560	$	81,960
May	7529	$	81,773
June	7570	$	82,025
July	7568	$	81,997
August	7535	$	81,816
September	7549	$	81,895
October	7592	$	82,156
November	7579	$	82,092

Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken.

Calculate the following using the high-low method:

Variable Cost per unit produced (round to 2 decimal place)	$
Overall Fixed Cost portion of Inspection Costs (round to 2 decimal place)	$
Cost equation for Inspection Costs (in the linear equation format)	Y=
Estimated Inspection costs when 973 units are produced (round to nearest whole dollar)