In Applying the High-Low Method, What Is the Fixed Cost

Multiple Choice

In applying the high-low method, what is the fixed cost? $$\begin{array} { l c c } \text { Month } & \text { Miles } &\text { Total Cost } \\\text { January } & 80,000 & \$ 192,000 \\\text { February } & 50,000 & 160,000 \\\text { March } & 70,000 & 188,000 \\\text { April } & 90,000 & 260,000\end{array}$$

A) $35,000
B) $72,000
C) $28,000
D) $100,000