Oak Island Amusements Center provides the following data on the costs of maintenance and the number of visitors for the last three years.

Number of Visitors per Year(thousands)			Maintenance Costs ($000)
	1,865		$	3,547
	2,045			3,898
	3,400			6,310

Required:

a. Use the high-low method to estimate the fixed cost of maintenance annually and the variable cost of maintenance per visitor.

b. The company expects a record 2,700,000 visitors next year. What would be the estimated maintenance costs?