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Bernard Company shows the following manufacturing costs for the first six months of the year: Production in Units Total Costs January 1,600 $33,636 February 1,450

Bernard Company shows the following manufacturing costs for the first six months of the year:

Production in Units

Total Costs

January

1,600

$33,636

February

1,450

$31,000

March

1,770

$35,436

April

2,400

$43,636

May

2,840

$45,780

June

2,850

$45,900

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.

$15,576

B.

$14,900

C.

$45,900

D.

$30,324

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