Supply costs at Coulthard Corporation's chain of gyms are listed below:

	Client-Visits	Supply Cost
March	11,661	$ 28,381
April	11,457	$ 28,318
May	11,989	$ 28,483
June	13,400	$ 28,920
July	11,721	$ 28,400
August	11,207	$ 28,240
September	12,001	$ 28,486
October	11,692	$ 28,391
November	11,840	$ 28,436

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 are closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $2.00 per client-visit; $28,401 per month

• $0.31 per client-visit; $24,766 per month

• $.89 per client-visit; $17,708 per month

• $0.35 per client-visit; $24,261 per month