A company has the following product costs at the activity levels indicated below: Units 10,000 10,800 Direct Materials $25,000 $27,000 11,000 $27,500 Direct Labor $42,500 $45,900 $46,750 Manufacturing Overhead (mixed $65,000 $68,600 $69,500 cost) Rent $35,000 $35,000 $35,000 Total Product Costs $167,500 $176,500 $178,750 Using the high-low method, what are total fixed manufacturing expenses? ANS: $