The phone bill for a company consists of both fixed and variable costs. Refer to the four-month data below and apply the high-low method to answer the question. January February March April Minutes 480 200 170 320 Total Bill $4,000 $2,700 $2,640 $2,855 What is the fixed portion of the total cost? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) O A. $1,360 OB. $1,893 OC. $2,640 OD. $2,107