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)
	1,860		$	3,322
	2,040			3,655
	2,900			5,090

Required:

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

Variable Cost per visitor ____________

Annual fixed cost ______________

b. The company expects a record 2,600,000 visitors next year. What would be the estimated maintenance costs?

Estimated Maintenance Costs _______________