Palm Company, which uses the high-low method, had an average cost per unit of $45.00 at its lowest level of activity, when sales equaled 1,000 units. Palm had an average cost per unit of $28.00 at its highest level of activity, when sales equaled 2,000 units. Palm would estimate fixed costs as:

Multiple Choice

$34,000.

$17,000.

$73.00.

$22.