Bernard Company shows the following manufacturing costs for the first six months of the Production in Units January February March April May Total Costs 1,220 $35,636 1,070 $33,000 1,390 $37,436 2,020 $45,636 2,460 $47,780 2,470 year: June Using the high-low method, the total fixed costs are and the final calculation to the nearest dollar.) $47,900 (Round intermediate calculations to two decimal places, A. $47,900 B. $26,281 C. $21,619 D. $14,900