Lube-for-Less is a car-care centre specializing in 10-minute oil changes. Lube-for-Less has two service bays, which limits its capacity to 3,600 oil changes per month. The following information was collected over the past six months:

Month Number of Oil Changes Operating Expenses

January ....................... 3,400 $36,800

February ..................... 2,700 $32,100

March ......................... 3,000 $33,300

April ........................... 2,900 $32,900

May ........................... 3,500 $37,700

June .......................... 3,100 $34,100

SHOW ALL WORK. Use the high-low method to determine the variable and fixed cost components of Lube-for-Lesss operating costs.

Use this information to project the monthly operating costs for a month in which the company performs 3,600 oil changes.