he Cheyenne Hotel in Big Sky, Montana, has accumulated records of the total electrical costs of the hotel and the number of occupancy-days over the last year. An occupancy-day represents a room rented for one day. The hotels business is highly seasonal, with peaks occurring during the ski season and in the summer.

Month	Occupancy-Days	Electrical Costs
January	2,630	$ 10,783
February	3,130	$ 12,833
March	3,640	$ 13,583
April	1,090	$ 4,469
May	1,770	$ 7,257
June	1,730	$ 7,093
July	4,440	$ 14,854
August	3,860	$ 13,815
September	2,170	$ 8,897
October	1,210	$ 4,961
November	1,790	$ 7,339
December	2,930	$ 12,013

Required:

1. Using the high-low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy-day. (Do not round your intermediate calculations. Round your Variable cost answer to 2 decimal places and Fixed cost element answer to nearest whole dollar amount.)