Helen is looking at the partial information left behind by her former supervisor , Lyle. She knows he used the high -low method to estimate the cost function because she sees his cryptic H-L scribbled on the page . She sees that the high point related to 35 units at a total cost of $328 . She also finds the total fixed cost estimate of $97 . She can't find the low point written anywhere , and she needs the variable cost in order to estimate next month's costs Help Helen predict next month's costs if 33 units are made . (Round answers to 2 decimal places, e.g. 15.25.)