Bernard Company shows the following manufacturing costs for the first six months of the year Production in Units. Total Costs January February March April 1,180 $41,636 1,030 $39,000 1,350 $43,436 1.980 $51,636 May June 2,420 $53,780 2.430 $53,900 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) CLE OA. $28,045 OB. $25,855 OC. $53.900 OD. $14,900