(TCO 9) The Wiscow Manufacturing Company recorded overhead costs of $14,182 at an activity level of 4,200 machine hours and $8,748 at 2,300 machine hours. The records also indicated that overhead of $9,730 was incurred at 2,600 machine hours. What is the fixed cost using the high-low method to estimate the cost equation?

A)

$3,264

B)

$5,434

C)

$2,170

D)

$7,604