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

	Client-Visits	Supply Cost
March	11,652	$ 28,461
April	11,448	$ 28,355
May	11,980	$ 28,632
June	12,500	$ 28,902
July	11,712	$ 28,492
August	11,198	$ 28,225
September	11,992	$ 28,638
October	11,683	$ 28,477
November	11,831	$ 28,554

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

• $2.21 per client-visit; $28,493 per month

• $1.10 per client-visit; $15,344 per month

• $0.56 per client-visit; $21,897 per month

• $0.52 per client-visit; $22,402 per month