The Following Information Is Available for a Company's Utility Cost

Multiple Choice

The following information is available for a company's utility cost for operating its machines over the last four months. $\begin{array} { | l | r | r | } \hline \text { Month } & \text { Machine hours } & \text { Utility cost } \\\hline \text { January } & 900 & \$ 5,450 \\\hline \text { February } & 1,800 & \$ 6,900 \\\hline \text { March } & 2,400 & \$ 8,100 \\\hline \text { April } & 600 & \$ 3,600 \\\hline\end{array}$
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Using the high-low method, the estimated total fixed cost for utilities is:

A) $6,000.
B) $1,500.
C) $2,100.
D) $3,600.
E) $3,300.