Best cook Manufacturers (Pty) Ltd is a company that manufactures pots. Best cook incurred the mixed manufacturing overheads as indicated below during the 6 months ending 31 August 2021. These costs changed from month-to-month, but not in direct relation to the volume of pots (units).

Number of pots manufactured Mixed manufacturing overheads (R)

March 207 3 420

April 237 3 780

May 222 3 672

June 234 3 708

July 252 3 870

August 243 3 816

Using the high-low method approach, what is the correct total fixed cost per month?

a. R1 360

b. R1 400

c. R1 365

d. R1 350