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 3,200 visitors for the month using the high-low method. (Do not round intermediate calculations. Round your final answer to nearest whole dollar amount.)

Month Labor Cost Visitors $26, 520 2,480 $37,274 3,659 $41,052 3,968 $32,506 3,137 $35,753 3,350 $33,558 3,888 $32,891 3,113 $39.374 3,778 $39,614 3,897 $48,205 5,042 $43,300 4,201 $40.888 3,959 $35,378 3,410 $34,073 3,298 $37,974 3,541 $27,218 2,963 $31,495 4,795 $30, 773 3,933 $28,338 3,405 $30,816 4,196 $26,389 2,823 $25,324 2,533 $29.675 4.612 $32,970 5,389 $28,882 3,659 $32,549 4,622 $29,428 4,220 $30,738 4,306 $29, 209 3,545 $28,630 2,93e