The Cheyenne Hotel in Big Sky$,$ Montana, recorded its total electrical costs and 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.MonthOccupancy$-$DaysElectrical CostsJanuary$540$$ $1,620$February$3,810$$ $8,352$March$4,100$$ $8,736$April$1,730$$ $5,190$May$3,520$$ $7,968$June$1,320$$ $3,960$July$3,420$$ $7,668$August$4,120$$ $8,780$September$1,610$$ $4,830$October$830$$ $2,490$November$1,420$$ $4,260$December$2,320$$ $6,960$.

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.