The following information is available for a company's cost of sales over the last five months. th 790 " Month Units sold Cost of sales January 510 30,600 February 36,500 March 1550 48,500 April 2510 60,500 Using the high-low method, the estimated total fixed cost is: " " 0 $21,965. O $29,900. O $22,976. 0 $91,904. 0 $45,952