Bernard Company shows the following manufacturing costs for the first six months of the year January February March April May June Production in Units 1,260 1,110 1,430 2,060 2,500 2,510 Total Costs $37,636 $35,000 $39,436 $47,636 $49,780 $49,900 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.) O A. $49,900 O B. $23,194 O C. $26,706 O D. $14,900