Witherell Musum of Technology $($WMT$)$ provides the following data on the costs of maintenance and the number of visitors for the last four quarters:

Number of Visitors per Quarter Quarterly Staffing Costs

$13,775$ $ $406,750$

$16,656463,400$

$15,049427,750$

$17,625466,810$

Required:

Use the high$-$low method to estimate the fixed cost of quarterly staffing and the staffing cost per visitor.

The museum expects a record $23,500$ visitors next quarter because several new conventions have been scheduled. What would be the estimated staffing costs?