The Scott Hotels guest-days of occupancy and custodial supplies expense over the last two months were:

		Guest-days	Custodial supplies
	Month	Occupancy	Expenses
	March	4,000	$7,500
	April	12,000	$13,500

The overall activity of the hotel measures Guest-days. For example, a guest stays at the hotel lasting for three days is counted as three guest-days.

Required:

1. Using the high-low method, estimate the fixed cost and variable cost per unit.

2. Calculate the average cost for March and April.

3. What amount of custodial supplies expense would you expect to incur at an occupancy level of 11,000 guest-day?