The Following Data Has Been Assembled for Bowie Company The Total Cost at an Operating Level of 2,850 Hours

Multiple Choice

The following data has been assembled for Bowie Company.Use the high-low method. $$\begin{array}{l}\text { Cost }& \text { Hours } \\\$ 24,400 & 2,000 \\32,000 & 2,900 \\36,280 & 2,950 \\39,400 & 3,500 \\44,160 & 3,900\end{array}$$ The total cost at an operating level of 2,850 hours is _____.

A) $25,692
B) $33,240
C) $32,016
D) $34,736