The Cullumber Law Office has the following monthly telephone records and costs:

Calls Costs

6,200 $3,870

4,400 3,400

6,400 4,140

10,900 6,975

6,500 4,170

5,900 3,670

Identify the fixed and variable cost components using the high-low method. (Round variable cost to 2 decimal places, e.g. 52.75.)

High Low

Variable cost

Fixed cost