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 8,600 8,900 7,050 6,600 7,600 8,100 Cost $36,490 37,790 33,186 32,086 34,763 35,440 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 two decimal places]? OA: $15,718 B: $20,905 Oc: $27,804 OD: $36,979 E: $49,182 F: $65,412