The Following Information Applies to Questions Below
Really Fast Delivery

Multiple Choice

The following information applies to questions below
Really Fast Delivery Services has the collected the following information about operating expenditures for its delivery truck fleet for the past five years:
$\begin{array}{ccc}\text { Year } & \text { Miles } & \text { Operating Costs } \\ 2013 & 55,000 & \$ 195,000 \\ 2014 & 70,000 & \$ 210,000 \\ 2015 & 50,000 & \$ 180,000 \\ 2016 & 65,000 & \$ 205,000 \\ 2017 & 85,000 & \$ 225,150\end{array}$
-Using the high-low method, what is the cost estimate for fixed costs for 2018?

A) $100,000
B) $ 70,000
C) $115,500
D) $109,650