Inspection costs at one of Iuliano Corporation’s factories are
listed below: Units Produced Inspection Cost February 905 $16,212
March 949 $16,600 April 911 $16,265 May 895 $16,110 June 917
$16,294 July 902 $16,180 August 919 $16,332 September 859 $15,760
October 898 $16,138 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:

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