40) Carson uses the high-low method of estimating costs. Carson had total costs of $25,000 at its lowest level of activity, when 5,000 units were sold. When, at its highest level of activity, sales equaled 10,000 units, total costs were $39,000. Carson would estimate total fixed costs as: A) $25,000 B) $10,000 C) $14,000 D) $11,000