Boyd Company accumulated the following data concerning a mixed cost using miles as the activity level. January: 80,000 miles; total cost-$96,000 February: 50,000 miles: total cost-$80,000 March: 70,000 miles; total cost-594,000 April: 90,000 miles; total cost-$130,000; Using the high-low method, what is the fixed cost $14,000 $17, 500 $36,000 5 $50,000