Frazier Manufacturing Company Collected the Following Production Data for the Past

Multiple Choice

Frazier Manufacturing Company collected the following production data for the past month: $\begin{array}{rr}\text { Units Produced }&\text { Total Cost }\\1,600 & \$ 66,000 \\1,300 & 57,000 \\1,500 & 67,500 \\1,100 & 49,500\end{array}$ If the high-low method is used, what is the monthly total cost equation?

A) Total cost = $13,200 + $33/unit
B) Total cost = $16,500 + $30/unit
C) Total cost = $0 + $45/unit
D) Total cost = $9,900 + $36/unit