Consider the following cost for the first and second quarters of the fiscal year: Time Period Units Total Cost Time Period Units Total Cost January 10,000 $23,100 April 9.500 $22,400 February 8,000 $20,000 May 13,000 $27.500 March 11.000 $24,400 June 12,100 $26,200 Use the high-low method of cost estimation and determine the estimated total cost for July, which is budgeted for 9,000 units of activity. $23,750 $21,500 $23,150 $22,550 $26,200