X Company's accountant uses the high-low method to determine the parameters of the company's monthly overhead cost function, with units produced as the independent variable. She has the following past monthly observations to work with:

Units Produced Cost

6,500 $32,748

8,100 37,306

8,400 38,356

7,000 33,798

9,100 39,456

7,600 35,427

X Company estimates that 10,500 units will be produced in July. What are estimatedfixedoverhead costs for July [round variable costs per unit totwodecimal places]?