The number of blood tests performed and the related costs over the last nine months in Brentline Hospital are given below: Blood Tests Blood Test Month Performed Costs January 4,360 $35,310 February 5,500 $41,950 March 3,450 $28,626 April 3,140 $26,262 May 3,282 $27,961 June 2,400 $21,800 July 2,918 $24,723 August 3,700 $30,116 September 4,080 $33,250 Required: 1. Using the high-low method, estimate the cost formula for blood tests. (Round cost per unit answer to 2 decimal places.) 2. Using the cost formula you derived above, what blood test costs would you expect to be incurred during a month in which 3,290 blood tests are performed? (Round your intermediate calculations answer to 2 decimal places.) Variable cost Fixed cost Total cost $ 0