Utility costs at ABC Co. are listed below. ABC believes that utility cost is a mixed cost that depends on customer visits. Note: Round your intermediate calculations to 2 decimal places. March April May June July August Customer Visits 11,664 Utility Cost $ 28,356 11,460 $ 28,299 11,992 $ 28,448 13,700 $ 28,926 11,724 $ 28,373 11,210 $ 28,229 September October November 12,004 $ 28,451 11,695 $ 28,365 11,843 $ 28,406 Use the high-low method to estimate the variable and fixed components of this cost. 1) First, calculate the variable component by rounding off to the nearest whole cent. 2) Now calculate the fixed component by rounding off to the nearest whole dollar. Those estimates are closest to which of the following choice?