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: Cost Units Produced 6,600 7,900 7,450 8,900 6,950 8,600 $32,207 36,003 34,792 38,003 33,707 36,703 X Company estimates that 11,000 units will be produced in July. What are estimated fixed overhead costs for July