The following information is available for a company's cost of sales over the last five months.

Month	Units sold	Cost of sales
January	480	34,200
February	880	$41,000
March	2,000	$53,000
April	2,800	$65,000

Using the high-low method, the estimated total fixed cost is:

$27,816.

$30,800.

$22,818.

$111,264.

$55,632.