Sherri's tan-o-rama is a local tanning salon. the following information reflects its number of appointments and total costs for the first half of the year:

month number of appointments total cost
january 325 5,900
february 375 6,200
march 300 5,650
april 350 5,450
may 275 5,550
june 450 6,250

using the high-low method, calculate the total fixed cost per month and the variable cost per tanning appointment. (round your "variable cost per unit" answer to 2 decimal places and "fixed cost" answer to the nearest dollar amount.)

Verizon communications, inc., provides the following footnote relating to its leasing activities in its 10-k report. the aggregate minimum rental commitments under noncancelable leases for the periods shown at december 31, 2010, are as follows: years (dollars in millions) capital leases operatingleases 2011 $97 $1,898 2012 74 1,720 2013 70 1,471 2014 54 1,255 2015 42 1,012 thereafter 81 5,277 total minimum 418 $ 12,633 rental commitments less interest and (86) executory costs present value of 332 minimum lease payments less current (75) installments long-term obligation $257 at december 31, 2010 (a) confirm that verizon capitalized its capital leases using a rate of 7.4 %. (b) compute the present value of verizon's operating leases, assuming an 7.4% discount rate and rounding the remaining lease term to 3 decimal places. (use a financial calculator or excel to compute. do not round until your final answers. round each answer to the nearest whole number.)