Use the high$-$low method to estimate the fixed and variable portions of store costs based on store revenues.

The managers in the region are interested in opening a new store with expected revenues of $$19$ million. Assuming the data and cost estimates from the current stores are appropriate for the new store $($SE$-15),$ what are the estimated store costs for store SE$-15?$

Managers are also considering a $$mega$-$store$$ with revenues of $$30$ million. What are the estimated store costs for the mega store?