The Silver Leadership Centre provides training seminars in personal development and time management. The company is relatively new and management is seeking information regarding the Centre's cost structure. The following information has been gathered since the inception of the business in January of the current year:

Seminars offered

Costs incurred

January 10 $17,000

February 12 $18,800

March 15 $20,900

April 19 $23,800

May 18 $24,000

June 13 $19,400

Provide:

Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month.