The Following Data Has Been Assembled for Yippee Company The Cost Function Is Stated As:
A) Y = $3,600

Multiple Choice

The following data has been assembled for Yippee Company. Use the high- low method. $$\begin{array} { l l } \text { Cost } & \text { Hours } \\\$ 24,400 & 2,000 \\34,000 & 2,600 \\31,280 & 2,450 \\36,400 & 3,000 \\44,160 & 3,900\end{array}$$ The cost function is stated as:

A) Y = $3,600 + $10.40X
B) Y = $21,360 + $1.52X
C) Y = $10,112 + $8.64X
D) Y = $26,672 + $1.84X