The following data is provided for the first four months of the year: Month Miles Total Cost January 80,000 $185,000 February 50,000 125,000 March 70,000 141,000 April 85,000 180,000 Based on the above data, fixed cost is closest to which value? Select one: O a. $46,000 b. $35,000 O C. $54,000 O d. $45,000 o e. $25,000