Murrah Company accumulated the following data concerning a mixed cost using miles as the activity level.
January: 60,000 miles; total cost - $219,000
February: 80,000 miles; total cost - $275,000
March: 50,000 miles; total cost - $186,000
April: 90,000 miles; total cost - $308,400
Using the high-low method, what is the fixed cost?
$28,000
$33,000
$39,000
$42,000