Management believes that supply cost is a mixed cost that depends on client-visits. Use the high-low method to estimate the variable and fixed components of this cost. Compute the variable component first. Then compute the fixed component, rounding off to the nearest whole dollar.

Supply costs at Coulthard Corporation's chain of gyms are listed below: Supply Cost $ 28,560 $ 28,510 March April May June July August September October November Client-Visits 11,648 11,581 11,976 12,100 11,708 11,194 11,988 11,679 11,827 $ 28,802 $ 28,894 $ 28,604 $ 28,224 $ 28,811 $ 28,582 $28,692