For Heavy Manufacturing Company, Labor-Hours Are 48,000 and Wages $156,000

Multiple Choice

For Heavy Manufacturing Company, labor-hours are 48,000 and wages $156,000 at the high point of the relevant range, and labor-hours are 32,000 and wages $112,000 at the low point of the relevant range.
What is the estimated total labor costs at Heavy Manufacturing Company when 11,400 labor-hours are used?

A) $38,190
B) $55,350
C) $39,900
D) $37,050