Topper Incorporated maintains a call center to take orders, answer questions, and handle complaints. The costs of the call center for a number of recent months are listed below:
	Calls Taken	Call Center Cost
April	7,772	$84,259
May	7,741	$84,076
June	7,782	$84,322
July	7,780	$84,294
August	7,743	$84,075
September	7,754	$84,119
October	7,796	$84,364
November	7,783	$84,302
Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken.
Required: Show your work.
Estimate the variable cost per call and fixed cost per month using the high-low method. Show your work. (Round the "Variable cost" to 2 decimal places and the "Fixed cost" to the nearest dollar amount.)