The management of Casablanca Manufacturing Corporation believes that machine$-$

hours is an appropriate measure of activity for overhead cost. Shown below are

machine$-$hours and total overhead costs for the past six months:

Using the high$-$low method of analysis, the estimated fixed cost is closest to:

a$.$ $$170,000$

b$.$ $$0\mathrm{.}87$

c$.$ $$230,000$

d$.$ $$1\mathrm{.}15$