Leslie Sporting Goods is a locally owned store that specializes in printing team jerseys. The majority of its business comes from orders for various local teams and organizations. While Leslie’s prints everything from bowling team jerseys to fraternity or sorority apparel to special event shirts, summer league baseball and softball team jerseys are the company’s biggest source of revenue.

A portion of Leslie’s operating information for the company’s last year follows:
Month Number of Jerseys Operating Cost
January 175 $ 4,825
February 200 5,865
March 190 5,670
April 565 8,600
May 650 9,225
June 675 9,800
July 415 6,260
August 310 6,015
September 335 6,150
October 240 5,980
November 235 5,945
December 180 4,940
Required:

3. Using the high-low method, calculate the store’s total fixed operating costs and variable operating cost per jersey.

4. Using the high-low method results, calculate the store’s expected operating cost if it printed 450 jerseys.