Donner Company would like to estimate the variable and fixed components of its maintenance costs and has compiled the following data for the last five months of operations. Maintenance Labor Hours Cost January 160 130 553 March 180 625 April 624 May 532 617 February 190 ngh 110_cond Using the high-low method of analysis, the estimated total fixed cost per month for maintenance is: A $ 418.00 B. S 405.50 C. $ 385.86 D. $ 218.50 E. None of the above