What are estimated fixed overhead costs for July

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X Company's accountant uses the high-low method to determine the parameters of the company's monthly overhead cost function, with Units Produced $33,551 units produced 7,100 7,450 8,900 8,450 6,500 8,050 as the independent variable. She has the following past monthly observations to work with: Cost 35,191 38,567 37,317 32,351 36,267 X Company estimates that 9,400 units will be produced in July. What are estimated fixed overhead costs for July [round variable costs per unit to two decimal OA: $15,516 0B: $18,154 OC: $21,240 OD: $24,851 OE: $29,075 OF: $34,018 places]?