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Bernard Company shows the following manufacturing costs for the first six months of the year: January February March April May June Production in Units 1,410

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Bernard Company shows the following manufacturing costs for the first six months of the year: January February March April May June Production in Units 1,410 1,260 1,580 2,210 2,650 2,660 Total Costs $38,636 $36,000 $40,436 $48,636 $50,780 $50,900 Using the high-low method, the total fixed costs are (Round intermediate calculations to two decimal places, and the final calculation to the nearest dollar.)

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