Michael Oak, the owner of a restaurant wants to analyze labor costs in his restaurant operations. The operating statistics for the previous year are as follows:

	Number of Customers	Dollar Amount
Jan	2,500	$15,300
March	3,600	$16,500
July	5,500	$24,300
October	5,150	$21,250

a. Using the high/low two-point method, determine the variable cost per customer (4 points).

b. What is the monthly fixed cost at Peters operation (4 points)?

c. What is the estimated total labor costs if 6,000 customers are served during the month (4 points)? (base this on your analysis in parts a and b above)