The Cheyenne Hotel in Big Sky$,$ Montana, has accumulated records of the total electrical costs of the hotel and the number of occupancy$-$days over the last year. An occupancy$-$day represents a room rented for one day. The hotel$$s business is highly seasonal, with peaks occurring during the ski season and in the summer.

Month Occupancy$-$Days Electrical Costs

January $3,180$ $ $6,510$

February $2,920$ $ $6,261$

March $3,780$ $ $7,392$

April $2,160$ $ $5,569$

May $650$ $ $1,820$

June $2,050$ $ $5,261$

July $4,050$ $ $7,829$

August $4,070$ $ $7,896$

September $1,780$ $ $4,984$

October $570$ $ $1,596$

November $1,580$ $ $4,424$

December $2,680$ $ $5,908$

Required:

Using the high$-$low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy$-$day.

Note: Do not round your intermediate calculations. Round your Variable cost answer to $2$ decimal places and Fixed cost element answer to nearest whole dollar amount.