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: $$\begin{array} { c c c } \text { Units Produced } & & \text { Total Cost } \\ 1,600 & & \$ 66,000 \\1,300 & & 57,000 \\1,500 & & 67,500 \\1,100 & & 49,500\end{array}$$ If the high-low method is used what is the monthly total cost equation?

A) Total cost = $13200 + $33/unit
B) Total cost = $16500 + $30/unit
C) Total cost = $0 + $45/unit
D) Total cost = $9900 + $36/unit