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 8,400 6,500 7,900 6,900 8,900 7,450 Cost $36,808 31,816 35,758 33,316 38,008 34,560 X Company estimates that 10,100 units will be produced in July. What are estimated fixed overhead costs for July? A: $15,046 B: $20,011 C: $26,615 D: $35,398 E: $47,079 F: $62,615 Sult Trinn ninh