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 $18,800$ $ $22,960$

April $13,30021,920$

May $15,80021,330$

June $30,30030,840$

July $24,80028,020$

August $19,80023,710$

September $15,30021,910$

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 $14,600$ occupancy$-$days? $($In your computations, round "Variable cost per unit" to $2$ decimal places and final answers to the nearest dollar amount.$)$