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

	Client-Visits				Supply Cost
March		11,666			$	28,349
April		11,462			$	28,296
May		11,994			$	28,434
June		13,900			$	28,930
July		11,726			$	28,365
August		11,212			$	28,231
September		12,006			$	28,438
October		11,697			$	28,357
November		11,845			$	28,396

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

• $1.95 per client-visit; $28,366 per month

• $.84 per client-visit; $18,258 per month

• $0.30 per client-visit; $24,811 per month

• $0.26 per client-visit; $25,316 per month