Supply costs at Coulthard Corporation's chain of gyms are listed below: Client-Visits Supply Cost March 11,659 $ 28,392 April 11,455 $ 28,323 May 11,987 $ 28,504 June 13,200 $ 28,916 July 11,719 $ 28,412 August 11,205 $ 28,238 September 11,999 $ 28,508 October 11,690 $ 28,403 November 11,838 $ 28,453 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