Inspection costs at one of Ratulowski Corporation's factories are listed below: Escrows Completed Office Expenses April.......... 53 $7,427 May......... 94 $9,201 June........ 37 $6,769 July ..... 87 $8,902 August.... 40 $6,875 September.......... 38 $6,797 October........ 82 $8,681 November......... 35 $6,678 December......... 62 $7,836 Using the high-low method, the estimate of the fixed component of inspection cost per month is closest to: Select one: O a. $10,344 O b. $10,441 O c. $3,852 O d. $10,176