Bell Company Has Provided the Following Data for Maintenance Costs

Multiple Choice

Bell Company has provided the following data for maintenance costs:
$\begin{array}{|l|r|r|} \hline& \text { April } & \text { May } \\\hline \text { Machine Hours Incurred } & 12,000 & 16,000 \\\hline \text { Maintenance Cost Incurred } & \$ 24,000 & \$ 26,000 \\\hline\end{array}$
Using the high-low method,what is the cost formula for maintenance cost?

A) $2.00 per machine hour.
B) $1.625 per machine hour.
C) $18,000 plus $0.50 per machine hour.
D) $24,000 plus $0.50 per machine hour.