Response to the following problem:
Guy Spy, a private investigation firm, investigated 91 cases in December and had the following costs:
Direct labor, $190 per case; and service overhead of $20,840. Service overhead for October was $21,150; for November, it was $21,350. The number of cases investigated during October and November was 93 and 97, respectively. Compute the variable and fixed cost components of service overhead using the high-low method. Then determine the variable and fixed costs per case for December. (Round to nearest dollar where necessary.)