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