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: $\begin{array}{rr}\text { Units Produced }&\text {Total Cost }\\1,600 & \$ 44,000 \\1,300 & 38,000 \\1,500 & 45,000 \\1,100 & 33,000\end{array}$ If the high-low method is used, what is the monthly total cost equation?

A) Total cost = $8,800 + $22/unit
B) Total cost = $11,000 + $20/unit
C) Total cost = $0 + $30/unit
D) Total cost = $6,600 + $24/unit