Below are monthly Sales and Operating Expenses data for the Wiley Company:

Month	Sales Volume	Operating Expenses
July	$180,000	$33,000
August	210,000	38,000
September	220,000	39,000
October	190,000	35,500
November	240,000	40,000
December	320,000	42,380

1. Using the "high-low" method, the estimated monthly fixed cost for Operating Expenses is:

2. Using the "high-low" method the variable cost per dollar of operating expense is: