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

Month	Number of Cavities Filled	Total Cost
January	375	$5,300
February	500	5,850
March	350	5,200
April	600	6,250
May	325	5,150
June	475	5,700
July	525	6,100
August	575	6,300
September	450	5,550

Required:

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

2. Using these estimates, calculate Mountains total cost for filling 400 cavities.

Required 1 Required 2 Use the high-low method to estimate total fixed cost and variable cost per cavity filled. (Round your Variable cost per unit to 2 decimal places.) Fixed Cost Variable Cost per cavity filled Using these estimates, calculate Mountain's total cost for filling 400 cavities. Estimated Total Cost