The Following Data Has Been Assembled for Zowie Company The Total Cost at an Operating Level of 2,850 Hours

Multiple Choice

The following data has been assembled for Zowie 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 cost at an operating level of 2,850 hours is:

A) $25,692
B) $34,736
C) $32,016
D) $33,240