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

MonthUnits

soldCost

of salesJanuary47033,800February870$40,500March1,950$52,500April2,750$64,500

Using the high-low method, the estimated total fixed cost is:$27,485.

$30,700.

$22,599.

$109,940.

$54,970.