Supply costs at coulthard corporation's chain of gyms are listed below: client-visits supply cost march 11,665 $ 28,352 april 11,461 $ 28,296 may 11,993 $ 28,440 june 13,800 $ 28,928 july 11,725 $ 28,368 august 11,211 $ 28,229 september 12,005 $ 28,443 october 11,696 $ 28,360 november 11,844 $ 28,400 management believes that supply cost is a mixed cost that depends on client-visits. use the high-low method to estimate the variable and fixed components of this cost. compute the variable component first, rounding off to the nearest whole cent. then compute the fixed component, rounding off to the nearest whole dollar. those estimates are closest to: