Wilson Company's Activity for the First Six Months of the Current

Multiple Choice

Wilson Company's activity for the first six months of the current year is as follows:
$\begin{array} {| l | r | r | } \hline & \text { Machine Hours } & \text { Electrical Cost } \\\hline \text { January } & 2,000 & \$ 1,560 \\\hline \text { February } & 3,000 & 2,200 \\\hline \text { March } & 2,400 & 1,750 \\\hline \text { April } & 1,900 & 1,520 \\\hline \text { May } & 1,800 & 1,480 \\\hline \text { June } & 2,100 & 1,600\\\hline\end{array}$


-Using the high-low method,what is the fixed portion of the electrical cost each month?

A) $190.
B) $280.
C) $400.
D) $760.