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 $19,600$ $ $23,920$

April $14,10023,240$

May $16,60022,410$

June $31,10031,680$

July $25,60028,940$

August $20,60024,670$

September $16,10023,070$

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 $15,200$ occupancy$-$days? $($In your computations, round "Variable cost per unit" to $2$ decimal places and final answers to the nearest dollar amount.$)$