X Company's accountant uses the high-low method to determine the parameters of the company's monthly overhead cost function, with units produced as the independent variable. She has the following past monthly observations to work with: Units Produced 6,500 7,450 6,950 9,000 7,950 8,450 Cost $31,371 35,232 32,871 37,646 35,446 36,446 X Company estimates that 10,400 units will be produced in July. What are estimated total overhead costs for July? OA: $21,074|OB: $26,342|| C: $32,928 | OD: $41,160 E: $51,450 | OF: $64,312