The following information is available for a company's cost of sales over the last five months Month January February March April Units sold 480 880 2,000 2,800 Cost of sales 34,200 $41,000 $53,000 $65,000 Using the high-low method, the estimated total fixed cost is O $27,816 O $30,800 O $22,818 $111264 O $55,632