Jilly Boel Co. produces pillows. In the first half of 2020, it had the following overhead costs. January February March April May June Units Produced 5,200 7,000 6,000 4,000 5,500 6,200 Total Overhead Cost 50,000 57,000 55,000 51,000 49,300 54,000 Use the high-low method to estimate the cost function for Jilly Boel's overhead costs. What is the estimated fixed overhead costs per month for Jilly Boel Co.? A. $43,000 B.$36,750 C.$32,000 D. $21,067