Month	Patients	Treatment Costs
November	8,500	$11,400
December	10,600	11,600
January	12,700	11,700
February	15,000	12,000
March	20,000	12,640
April	8,000	11,200

Use the high low method to determine the cost formula for treatment costs. Then, estimate total cost at 10232 patients using the cost formula.

When calculating the variable cost per unit, round your answer to two decimal places before completing your calculations. Do not use dollar signs, commas or decimals in your answer. Input your answer to the nearest whole number.