Callander Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $140.50 per unit. 
The best estimate of the total monthly fixed cost is: (Round your intermediate calculations to 2 decimal places.)
Definitions:
PUSH Tool
A clinical tool designed to measure the size, depth, and other characteristics of pressure injuries to monitor their healing process over time.
Heat Therapy
A treatment involving the application of heat to the body for pain relief and health.
Cold Therapy
A treatment method utilizing low temperatures to reduce pain, inflammation, and muscle spasms.
Therapy Duration
The length of time over which a course of treatments is administered to address a health condition or achieve therapeutic goals.
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