Presented Below Is the Production Data for the First Six

Multiple Choice

Presented below is the production data for the first six months of the year for the mixed costs incurred by Strongsville Company. $$\begin{array} { l l l } \text { Month } & \text { Cost } & \text { Units } \\\text { January } & \$ 7,500 & 4,000 \\\text { February } & 11,250 & 6,500 \\\text { March } & 10,500 & 8,000 \\\text { April } & 12,700 & 10,500 \\\text { M ay } & 13,500 & 12,000 \\\text { June } & 10,850 & 9,000\end{array}$$ Strongsville Company uses the high- low method to analyze mixed costs. The total cost at an operating level of 10,000 units is:

A) $11,800
B) $11,725
C) $12,500
D) $12,000