Really Fast Delivery Services has the collected the following information about operating expenditures for its delivery truck fleet for the past five years:

Year	Miles	Operating Costs
2009	110,000	$390,000
2010	140,000	$420,000
2011	100,000	$360,000
2012	130,000	$410,000
2013	170,000	$450,000

Using the high-low method, what is the cost estimate for fixed costs for 2014?, you don't need the number for 2014, you use the high-low method to estimate the fixed costs for 2014? Thank you