Lorenzo operates a brushless car wash. Incoming cars are put on an automatic, continuously moving conveyor belt. A car is washed as the conveyor belt carries it from the start station to the finish station. After the car moves off the conveyor belt, workers dry it and clean and vacuum the inside. Workers are managed by a single supervisor. Lorenzo's accountant wants to estimate costs in December, when 10,600 cars are expected to be washed. She tried two different methods to estimate December costs, account analysis and high-low, with number of cars washed as the independent variable for both methods. To estimate the cost function parameters using account analysis, she analyzed actual costs in June, when 9,400 cars were washed. Her analysis revealed the following total fixed costs and total variable costs for each cost item:

Cost Item	Total Cost	Variable Cost
Soap, cloths, and supplies	$2,820	$2,820
Water	$3,760	$3,760
Car wash labor	$27,360	$24,440
Power for conveyor	$13,150	$10,340
Supervisor and cashier	$3,900	$0

To estimate the cost function parameters using high-low, she used the following total cost and activity data from July and August:

Cost Item	July	August
Soap, cloths, and supplies	$5,400	$7,020
Water	$5,400	$7,020
Car wash labor	$26,300	$33,320
Power for conveyor	$10,600	$13,030
Supervisor and cashier	$4,150	$4,150
Total	$51,850	$64,540
Cars washed	9,000	11,700

Using account analysis, what is the accountant's estimate of total variable costs for December?

Using the high-low method, what is the accountant's estimate of total fixed costs for December?

Using the high-low method, what is the accountant's estimate of variable costs per unit for December?