The Peak View Hotel$$s occupancy$-$days and custodial supplies expense over the last seven months were as follows:

Month

Occupancy$-$Days Custodial Supplies

Expense

March $19,800$ $ $24,160$

April $14,30023,570$

May $16,80022,680$

June $31,30031,890$

July $25,80029,170$

August $20,80024,910$

September $16,30023,360$

Occupancy$-$days are a measure of the overall activity at the hotel. For example, when a guest stays at the hotel for three days, it is counted as three occupancy$-$days.

Required:

$1.$ Using the high$-$low method, estimate a cost formula for custodial supplies expense. $($Round the "Fixed cost" to the nearest dollar amount and "Variable cost" to $2$ decimal places.$)$

$2.$ Using the cost formula you derived above, what amount of custodial supplies expense would you expect to be incurred at an occupancy level of $15,600$ occupancy$-$days? $($In your computations, round "Variable cost per unit" to $2$ decimal places and final answers to the nearest dollar amount.$)$