Marthas Vineyard Marine Supply is a wholesaler for a large variety of boating and fishing equipment. The companys controller, Mathew Knight, has recently completed a cost study of the firms material-handling department in which he used work measurement to quantify the departments activity. The control factor unit used in the work-measurement study was hundreds of pounds of equipment unloaded or loaded at the companys loading dock. Knight compiled the following data.

	Units of Activity
Month	(hundreds of pounds of equipment loaded or unloaded)			Material-Handling Department Costs
January		3,000		$	12,900
February		2,800			12,500
March		2,500			11,850
April		2,200			11,400
May		3,400			12,300
June		3,600			14,350
July		3,200			13,200
August		3,000			12,600
September		3,800			13,560
October		2,300			11,650
November		2,400			12,550
December		2,600			12,550

3. Predict the firms material-handling departments costs for a month when 2,000 units of activity are recorded. (Do not round intermediate calculations. Round variable cost per unit to 2 decimal places and final answer to the nearest whole dollar amount.)