$6--$Lacourse Incorporated's inspection costs are listed below:

Units Produced Inspection Costs

January $647$ $ $15,309$

February $724$ $ $15,965$

March $694$ $ $15,715$

April $645$ $ $15,271$

May $696$ $ $15,745$

June $665$ $ $15,442$

July $718$ $ $15,933$

August $699$ $ $15,739$

Management believes that inspection cost is a mixed cost that depends on units produced.

Using the least$-$squares regression method, the estimat

Y$=$a$+$bx

Y$=$inspection cost

A$=$fixed cost

B$=$variable cost component per unit produced

X$=$number of units produced

FROM JAN : $15,309=$ A$647+$ B

FROM FRB: $15,965=$ A$724+$ B

JAN $-$ FEB : $(15,309=$ A$647+$ B$)-(15,965=$ A$724+$ B $)$

$15,965-15,309=$ A$724-$ A$624$

A$=6\mathrm{.}56$

The estimate the fixed component of inspection cost per month is closest to:

A$)$ $$9,608$

B$)$ $$15,640$

C$)$ $$9,587$

D$)$ $$15,271$