The following information is available for a company's cost of sales over the last five months Month January February March April Units sold 440 840 1800 2,600 Cost of sales 32,600 $39,000 $51,000 $63,000 1 Using the high-low method, the estimated total fixed cost is: O $26,418 $30,400 O $21.958 $105,672 O $52,836. 2020 MeGraw Hill esc 0 0