Fender Company had the following data for four months.

Question

Total Cost Production Units
January $50,000 1,000
February$53,750 1,150
March $61,250 1,450
April $65,250 1,610

Use the “high-low” method to calculate the estimated variable cost per unit.

A. $25 per unit
B. $44.19 per unit
C. $44.88 per unit
D. $50 per unit

Based on the “high-low” method and the estimated variable cost per unit, what is the estimated fixed cost?

A. $0
B. $15,000
C. $25,000
D. $50,000

I figured out the first part of the question which is $ 25 per unit. I just need help figuring out the second part of the question?