Sethuraman Inc has the following periods of high and low costs and units produced during the period.

Sethuraman Costs and Units Produced

Month of Activity	Units Produced	Total Cost
August	40,000	200,000
February	15,000	120,000

Using the high/low method, what are Sethuraman's fixed costs?

Group of answer choices

200,000

72,000

120,000

80,000