Based on the Following Information, Calculate Fixed Costs Per Month

Multiple Choice

Based on the following information, calculate fixed costs per month using the high-low method. ? $$\begin{array} { l c c } & \text { Cost } & \text { Machine Hours } \\\text { May } & \$ 56,000 & 22,000 \\\text { June } & 76,000 & 32,000 \\\text { July } & 58,000 & 26,000 \\\text { August } & 66,000 & 24,000\end{array}$$

A) $12,000
B) $11,000
C) $10,000
D) $9,000