The cafeteria at X Company has the following cost and activity information for the first five months of 2019: Month January February March Cost $30,869 32,716 33,746 36,189 33,306 Meals 7,300 7,737 7,980 9,200 7,876 April May Using the high-low method with this data, estimate the total cafeteria cost in December, when 9,400 meals are expected to be served [round variable costs per unit to two decimal places]