Bernard Company shows the following manufacturing costs for the first six months of the year. Production in Units Total Costs January 1,620 $42,636 February 1,470 $40,000 March 1,790 $44,436 April 2,420 $52,636 May 2,860 $54,780 June 2,870 $54,900 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.) A. $30,537 B. $14,900 O C. $24,363 OD. $54,900