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

Month	Cost	Meals
January	$29,000	6,500
February	31,900	8,600
March	38,000	10,400
April	41,500	11,500
May	37,100	10,300

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 10,400 meals in July, what is the accountant's estimate of fixed costs (round variable costs per unit to three decimal places)?