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	350	$5,200
February	475	5,750
March	450	5,600
April	425	5,550
May	625	6,050
June	525	6,100
July	500	5,700
August	650	6,100
September	375	5,250

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.

1.

Fixed Cost
Variable Cost per cavity filled

2.

Estimated Total Cost