The cafeteria at X Company had the following costs and number of meals in each of the last five months:

Month	Cost	Meals
January	$28,800	6,500
February	32,500	8,300
March	39,100	9,700
April	41,500	14,400
May	36,700	10,600

The company's accountant used the high-low method to develop a cost function to estimate future monthly cafeteria costs. 7. If the cafeteria expects to serve 9,100 meals in July, what is the accountant's estimate of fixed costs (round variable costs per unit to three decimal places)?

8. If the cafeteria expects to serve 9,100 meals in July, what is the accountant's estimate of total variable costs (round variable costs per unit to three decimal places)?