Lorenzo operates a brushless car wash. Incoming cars are put on an automatic, continuously moving conveyor belt. A car is washed as the conveyor belt carries it from the start station to the finish station. After the car moves off the conveyor belt, workers dry it and clean and vacuum the inside. Workers are managed by a single supervisor.
Lorenzo's accountant wants to estimate costs in December, when 11,450 cars are expected to be washed. She tried two different methods to estimate December costs, account analysis and high-low, with number of cars washed as the independent variable for both methods.
To estimate the cost function parameters using account analysis, she analyzed actual costs in June, when 10,900 cars were washed. Her analysis revealed the following total fixed costs and total variable costs for each cost item:
Cost Item    Total Cost    Variable Cost
Soap, cloths, and supplies    $3,270    $3,270
Water    $3,270    $3,270
Car wash labor    $29,260    $27,250
Power for conveyor    $12,530    $9,810
Supervisor and cashier    $3,000    $0

To estimate the cost function parameters using high-low, she used the following total cost and activity data from July and August:
Cost Item    July    August
Soap, cloths, and supplies    $1,760    $2,380
Water    $4,400    $5,950
Car wash labor    $26,460    $34,830
Power for conveyor    $10,120    $12,910
Supervisor and cashier    $4,050    $4,050
Total    $46,790    $60,120
Cars washed    8,800    11,900

REQUIRED [ROUND PER-UNIT COSTS TO TWO DECIMAL PLACES AND TOTAL COSTS TO THE NEAREST DOLLAR.]
Part A (6 tries; 5 points)
1. Using account analysis, what is the accountant's estimate of total fixed costs for December?
2. Using account analysis, what is the accountant's estimate of total variable costs for December?
    Tries 0/6   

Part B (6 tries; 5 points)
1. Using the high-low method, what is the accountant's estimate of total fixed costs for December?
2. Using the high-low method, what is the accountant's estimate of variable costs per unit for December?