The Sandhill Law Office has the following monthly telephone records and costs: Calls Costs 5,000 $3,450 3,600 3,000 5,200 3,700 8,500 5,793 5,300 3,750 4,700 3,250 Identify the fixed and variable cost components using the high-low method. (Round variable cost to 2 decimal places, e.g. 52.75.) Variable cost High 1870 S Low 792