JMP Co. manufactures pens. During the most productive month of the year, 3,850 pens were manufactured at a total cost of $82,550. During its slowest month, the company made 1,450 pens at a cost of $44,150. Calculate the total fixed cost using the high-low method of cost estimation. a. $20,950 b. $25,650 c. $26,150 d. $28,300