The Following Data Pertain to Activity and Utilities Costs for Two

Multiple Choice

The following data pertain to activity and utilities costs for two recent years:

Using the high-low method,what is the cost formula for utilities?

A) $1.20 per unit.
B) $1.50 per unit.
C) $3,000 plus $3.00 per unit.
D) $4,500 plus $0.75 per unit.