Supply costs at Chobot Corporations chain of gyms are listed below: Client-Visits Supply Cost January 11,670 $28,584 February 11,466 $28,418 March 11,998 $28,842 April 14,300 $28,938 May 11,730 $28,645 June 11,216 $28,244 July 12,010 $28,843 August 11,701 $28,601 September 11,849 $28,726 Management believes that supply cost is a mixed cost that depends on client-visits. Use the high-low method to estimate the variable and fixed components of this cost, Compute the variable component first, rounding off to the nearest whole cent. Then compute the fixed component, rounding off to the nearest whole dollar. Those estimates would be closest to: (Round your Variable cost per unit to 2 decimal places.)