Using High$-$Low to Calculate Predicted Total Variable Cost and Total Cost for a Time Period that Differs from the Data Period

Hungry Hannah's is a small start$-$up company that delivers food and beverages to customers in business and residential locations via a fleet of autonomous motorized devices, including self$-$driving cars and drones. Data for the past $8$ months were collected as follows:

Month Delivery Cost Number of Deliveries

May $$53,4505,400$

June $57,1206,090$

July $56,9906,875$

August $58,0205,800$

September $63,4007,340$

October $62,8508,100$

November $65,4508,525$

December $63,3007,990$

Assume that this information was used to construct the following formula for monthly delivery cost.

Total Delivery Cost $=$ $$32,714+($$$3\mathrm{.}84\backslash$times Number of Deliveries$)$

Required:

Assume that $9,000$ deliveries are budgeted each month for the coming year. Use the total delivery cost formula to make the following calculations:

$1.$ Calculate total variable delivery cost for the coming year.