Palisades Eco-Park is a small ecological reserve that admits a relatively small number of visitors on any day, but provides both educational and entertaining lectures, exhibitions, and opportunities to observe nature. The company has collected the following data on labor costs and number of visitors to the park over the last 30 months.

Required:

a. Estimate the labor costs assuming 1,900 visitors for the month using the high-low method. (Do not round intermediate calculations. Round your final answer to nearest whole dollar amount.

Palisades Eco-Park is a small ecological reserve that admits a relatively small number of visitors on any day, but provides both educational and entertaining lectures, exhibitions, and opportunities to observe nature. The company has collected the following data on labor costs and number of visitors to the park over the last 30 months. Month Labor Cost Visitors 1 $25,099 1,010 2 $35,277 1,540 3 $38,852 1,670 4 $30, 764 1,320 5 $33,837 1,410 6 $31,760 1,296 7 $31,129 1,310 8 $37,264 1,590 9 $37, 491 1,640 10 $ 45, 622 2,122 11 $40,980 1,768 12 $37, 940 1,666 13 $33,482 1,435 14 $32,247 1,388 15 $35,939 1,490 16 $25,760 1,247 17 $29,807 2,018 18 $29, 124 1,655 19 $26,820 1,433 20 $29,165 1,766 21 $24,975 1,188 22 $23,967 1,066 23 $28,085 1,941 24 $29,311 2,268 25 $27,334 1,540 26 $30, 805 1,945 27 $27,851 1,776 28 $29,091 1,812 29 $27, 644 1,492 30 $27,096 1,233 WNNNNNNNNNNEEEEEEEEEE HAM CO OWOHAMCO OOMCO OO Required: a. Estimate the labor costs assuming 1,900 visitors for the month using the high-low method. (Do not round intermediate calculations. Round your final answer to nearest whole dollar amount.)