Use the high-low method to estimate the cost behavior for the clinic?s administrative costs. Express the cost behavior in formula (y=a+bX). What is the variable cost per patient?

Month January February March April May June July August September October November December Patient Load(x) 1,400 500 400 1,000 1,300 900 1,100 300 700 1,200 600 1,500 Administrative Cost(y) $13,900 7,000 6,000 10,000 11,900 9,200 10,200 4,100 9,400 11,100 8,300 16,100