TB MC Qu$.3-12($Algo$)$ Inspection costs at one of Ratulowski...

Inspection costs at one of Ratulowski Corporation's factories are listed below:

April

May

June

July

August

September

October

November

December

Units

Produced

$922$

$983$

$928$

$912$

$934$

$919$

$936$

$876$

$915$

Inspection

Costs

$ $17,912$

$ $18,300$

$ $17,965$

$ $17,810$

$ $17,994$

$ $17,880$

$ $18,032$

$ $17,290$

$ $17,838$

Management believes that inspection cost is a mixed cost that depends on units produced.

Using the high$-$low method, the estimate of the fixed component of inspection cost per month$$is$$closest$$to: