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 8,450 7,450 8,050 6,400 7,050 8,900 Cost $35,171 34,952 34,521 30,796 31,846 36,621 X Company estimates that 10,800 units will be produced in July. What are estimated fixed overhead costs for July [round variable costs per unit to two decimal places]? A: $15,884B: $19,855 C: $24,819 D: $31,023 E: $38,779 F: $48,474