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
6,900	$32,796
8,450	36,171
8,050	35,021
6,400	31,346
8,900	37,471
7,450	34,967

X Company estimates that 9,500 units will be produced in July. What are estimated fixed overhead costs for July [round variable costs per unit to two decimal places]?