Sheridan Corp. has collected the following data concerning its maintenance costs for the past 6 months. Total Cost Units Produced 19,730 - July $38,254 August 35,072 52,608 September 39.456 60,280 October 24.112 41.648 November 43,840 81,652 December 41,648 67,952 Compute the fixed cost elements using the high-low method. Fixed costs $