The following information is available for a company's cost of sales over the last five months. Month January February March April Units sold 410 810 1,650 2,450 Cost of sales 31,400 $37,500 $49,500 $61,500 Using the high-low method, the estimated total fixed cost is: O $30,100. O $25,363 O $50,726. O $21,349 $101452