Lacourse Incorporated's inspection costs are listed below:

	Units Produced	Inspection Costs
January	429	$6,128
February	379	$5,638
March	448	$6,343
April	463	$6,481
May	405	$5,888
June	380	$5,641
July	455	$6,408
August	406	$5,901

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

• $1,815

• $1,773

• $5,638

• $5,827