10. Overhead costs at XYZ Company is a mixed cost with variable and fixed components. Past records indicate total overhead cost was $320,400 for 4,000 units produced and $343,000 for 5,000 units produced. Assume the company would like to create a cost function out of this data and will be using the high-low method. What is the total fixed cost when coming up with the cost function? a) $90,400b) $213,000c) $113,000d) $230,000e) None of the answers are correct.