Presented Below Is the Production Data for the First Six

Multiple Choice

Presented below is the production data for the first six months of the year for the mixed costs incurred by Strongsville Company. $$\begin{array} { l l l } \text { Month } & \text { Cost } & \text { Units } \\\text { January } & \$ 7,500 & 4,000 \\\text { February } & 10,250 & 6,500 \\\text { March } & 10,500 & 8,000 \\\text { April } & 12,700 & 10,500 \\\text { M ay } & 13,500 & 12,000 \\\text { June } & 10,850 & 9,000\end{array}$$ Strongsville Company uses the high- low method to analyze mixed costs. The total fixed cost (rounded to the nearest dollar) is:

A) $10,500
B) $10,417
C) $4,000
D) $4,500