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 ProducedCost7,400$35,0398,05036,8979,10039,2476,60032,7726,95034,2728,60037,747

X Company estimates that 9,900 units will be produced in July. What are estimatedfixedoverhead costs for July [round variable costs per unit totwodecimal places]?

A: $13,874B: $15,678C: $17,716D: $20,019E: $22,622F: $25,563

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 Cost 7,400 $35,039 8,050 36,897 9,100 39,247 6,600 32,772 6,950 34,272 8,600 37,747 X Company estimates that 9,900 units will be produced in July. What are estimated fixed overhead costs for July [round variable costs per unit to tw_o decimal places]? [Om $13,874'OB: $15,678 [Om $17,716'OD: $20,019 'OE: $22,622 '0 F: $25,553