King Comics Is a Wholesaler of Popular Comic Books Using the High-Low Method,what Is the Company's Estimated Variable and Records

King Comics is a wholesaler of popular comic books.The company's records indicate the following financial results:
$\begin{array}{lcc}\textbf { Units Sold } & \begin{array}{c}\textbf { Current Year } \\\mathbf{5 0 , 0 0 0}\end{array} & \begin{array}{c}\text { Previous Year } \\\mathbf{4 0 , 0 0 0}\end{array} \\\hline\\ \text { Sales revenue } & \$ 2 5 0 , 0 0 0 & \$ 2 0 0 , 0 0 0 \\\text { Cost of goods sold } & \underline{175,500} & \underline{140,000} \\\text { Gross margin } & 7 4 , 5 0 0 & 60,000 \\\text { Operating expenses } & \underline{2 3 , 5 0 0} & \underline{20,000} \\\text { Net operating income } & \underline{\underline{\$ 5 1 , 0 0 0}} & \underline{\underline{\$ 4 0 , 0 0 0}}\end{array}$ Using the high-low method,what is the company's estimated variable and fixed component of operating expenses?