Jim Jones, the owner of Jims Place, wants to analyze labor costs in his restaurant operations and has asked you for assistance. The operating statistics for the previous year are as follows:

	# of Customers	Labor Cost
January	4,000	$15,500
February	2,400	10,450
March	3,700	18,500
April	4,450	19,000
May	4,400	19,000
June	4,800	20,250
July	5,000	20,500
August	3,900	18,500
September	3,800	18,000
October	3,100	15,500
November	2,900	15,250
December	3,000	16,650

Using the high/low two-point method, determine the variable labor cost per customer.

What is the monthly fixed labor cost at Jims Place?

What is your estimate of total labor costs if 3,900 customers are served during the month? (Base this on your analysis in parts 1 and 2 above).