15 of 15 Dark Ltd makes a single product and has recorded the following costs and production volumes over the past eight months: Month Volume (Units) May 1800 June 2413 July 1700 August 1600 September 1500 October 1300 November 1059 December 1500 Total Cost () 14700 17398 13700 14000 14300 13100 12793 14600 Using High-Low method, the estimated fixed costs are