HIC TUHUVI115 HUHTIALIUILIS AVAILAVIC FUI A LUIHpally 3 LULUI SE UVCI LIICIAL LIVE months. Units Cost Month sold of sales January 400 $31,000 February 800 $37,000 March 1,600 $49,000 April 2,400 $61,000 Using the high-low method, the estimated total fixed cost is