Lacourse Incorporated's inspection costs are listed below: Units Inspection Produced Costs January 419 $6, 108 February 369 $5, 628 March 438 $6, 323 April 453 $6, 461 May 395 $5, 878 June 370 $5, 631 July 445 $6, 388 August 396 $5, 891 Management believes that inspection cost is a mixed cost that depends on units produced. Using the least-squares regression method, the estimate of the fixed component of inspection cost per month is closest to: Multiple Choice O $1,921 O $5,628 O $1,963 O $5,975