The following data is assembled for steve company use the

Question

Question - The following data is assembled for Steve company. Use the High Low method.

Month           Cost                Hours

Januray        24,400             2,000

February       39,000              2,200

March           35,280               2,750

April             36,400               3,500

May              40,000              4,000

The expected total cost of operating level of 1,900 hours is?

A. 23,180

B. 23,600

C. 24,000

D. 24,400