Okafor Company manufactures skis. The management accountant wants to calculate the fixed and variable costs associated with the leasing of machinery. Data for the past four months were collected.

Month	Lease cost	Machine hours
April	$25,200	1,100
May	19,800	840
June	22,800	1,020
July	26,700	1,140

Using the high-low method calculate the fixed cost for the lease cost.

Note. Enter numbers only-- do not use a dollar sign ($) or comma.