Palm, which uses the high-low method, had an average cost per unit of $50 at its lowest level of activity

when sales equaled 1,000 units and an average cost per unit of $32.50 at its highest level of activity when

sales equaled 2,000 units. Palm would estimate fixed costs as

A. $30.00.

B. $82.50.

C. $17,500.

D. $35,000.