Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .The Barnett Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fixed or variable.Barnett Company has heard about a method of measuring cost functions called the high-low method and has decided to use it in this situation.
-What is the estimated total cost at an operating level of 8,000 hours?

A) $39,115
B) $36,670
C) $44,711
D) $43,470
E) $37,125