A company has the following product costs at the activity levels indicated below: Units 10,000 10,800 Direct Materials $25,000 $27,000 12,000 $30,000 Direct Labor $42,500 $45,900 $51,000 Manufacturing Overhead (mixed $45,000 $47,800 $52,000 cost) Rent $21,000 $21,000 $21,000 Total Product Costs $133,500 $141,700 $154,000 Using the high-low method, what are total fixed manufacturing expenses? A.) $