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Muffler Incorporated produces floor mats for cars and trucks. The owner, Kenneth Muffler, asked you to assist him in estimating his maintenance costs. Together, Mr.

Muffler Incorporated produces floor mats for cars and trucks. The owner, Kenneth Muffler, asked you to assist him in estimating his maintenance costs. Together, Mr. Muffler and you determined that the single best cost driver for maintenance costs was machine hours. Below are data from the previous fiscal year for maintenance expense and machine hours:

Month Maintenance Expense Machine Hours
1 $ 3,340 2,310
2 3,530 2,410
3 3,710 2,510
4 3,840 2,540
5 3,840 2,390
6 4,120 2,550
7 3,830 2,530
8 3,640 2,500
9 3,360 2,320
10 2,990 2,190
11 2,890 1,720
12 3,100 2,180

Using the high-low method, total monthly fixed cost is calculated to be (Round final answer to full dollar amount with no decimal places):

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