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
8,550	$38,744
6,400	32,562
8,000	37,744
7,050	34,012
9,100	39,744
7,600	34,927

X Company estimates that 10,600 units will be produced in July. What are estimated total overhead costs for July?

A: $22,392

B: $27,990

C: $34,987

D: $43,734

E: $54,668

F: $68,334