The Following Data Has Been Assembled for VaVaVoom Company The Total Fixed Cost Is:
A)

Multiple Choice

The following data has been assembled for VaVaVoom 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 total fixed cost is:

A) $\$ 21,360$
B) $\$ 3,600$
C) $\$ 10,112$
D) $\$ 26,672$