Production in 2012 for California Manufacturing, a producer of high security bank vaults, was at its highest point in the month of June when 47 units were produced at a total cost of $550,000. The lowest point in production was in January when only 22 units were produced at a cost of $347,000. The company is preparing a budget for 2012 and needs to project expected fixed cost for the budget year. Using the high/low method, the projected amount of fixed cost per month is

$183,000

$203,000

$168,360

$158,360