Tractor Company needs to prepare pro forma financial statements for the next fiscal year. To do so, the company must forecast its total overhead cost. The actual machine hours and total overhead cost are presented below for the past six months. Month Total Overhead Machine Hours January $ 6,320 1,990 February 6,660 2,100 March 6,020 1,750 April 5,590 1,600 May 6,060 1,870 June 6,370 2,020 Using the high-low method, total monthly fixed overhead cost is calculated to be: $1,885. $1,957. $1,771. $2,166. $2,092