Given the following cost and activity observations for Leno Enterprises' utilities, use the high-low method to calculate the amount of fixed costs.

Cost Machine Hours September $4,100 22,000 October 3,700 18,000 November 3,900 19,000 December 4,500 28,000

• A.

  $2,240

• B.

  $1,440

• C.

  $2,260

• D.

  $4,500