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
8550	37325
6500	31847
7100	32947
9100	38425
7500	34704
8000	35975

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]?