E$5-7($Algo$)$ Estimating Cost Behavior Using High$-$Low Method $[$LO $5-3]$

Canyon Dental Services is a specialized dental practice whose only service is filling cavities. Canyon has recorded the following for the past nine months:

MonthNumber of Cavities FilledTotal CostJanuary$450$$ $5,250$February$5756,250$March$7006,500$April$3005,300$May$5005,950$June$3505,300$July$6005,600$August$6756,500$September$4255,200$

Required:

Use the high$-$low method to estimate total fixed cost and variable cost per cavity filled.

Using these estimates, calculate Canyon$$s total cost for filling $400$ cavities.