A company has recorded the following in the three most recent periods: Month Total cost of production Volume of production

$ Units

July $406,00024,000$

August $346,00018,000$

September $368,00020,000$

Using the high$-$low method, compute the best estimate of the company's fixed costs per period.

a$.$ $$166,000.$

b$.$ $$166,667.$

c$.$ $$168,000.$

d$.$ $$180,000.$