Leanne Inc. is examining customer-service costs for her business. When a product is returned, a service report is made which includes details of the time and costs of each return. Weekly data for the most recent 10-week period are as follows:

Week

Cost of returns

Number of Returns

1	$12,845	124
2	20,624	276
3	12,941	122
4	18,452	386
5	14,843	274
6	21,890	436
7	16,831	321
8	22,150	425
9	18,267	243
10	16,832	161

a) Using the high-low method, calculate the variable cost per return.

b) Using the high-low method, estimate the fixed cost of returns.

c) Provide the cost formula for total return costs.

d) Using the cost formula, calculate the total return costs if the total returns are 350.