Ziegler Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows:

Units Produced			Total Costs
5,775			$470,400
2,275			302,400
3,860			355,490

For a recent year, Wicker Company-owned restaurants had the following sales and expenses (in millions):

Sales	$20,300
Food and packaging	$6,083
Payroll	5,100
Occupancy (rent, depreciation, etc.)	5,507
General, selling, and administrative expenses	3,000
	$19,690
Income from operations	$610