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 Scott Company. $$\begin{array} { l l l } \text { Month } & \text { Cost } & \text { Units } \\\text { January } & \$ 4,890 & 4,100 \\\text { February } & 4,024 & 3,200 \\\text { March } & 6,480 & 5,300 \\\text { April } & 8,840 & 7,500 \\\text { May } & 5,800 & 4,800 \\\text { June } & 7,336 & 6,600\end{array}$$ Scott Company uses the high- low method to analyze mixed costs. The cost function is stated as:

A) Y = $3,562.30 + $0.144X
B) Y = $440 + $1.12X
C) Y = $7,850 + $0.132X
D) Y = $107.20 + $1.416X