Total Costs at the Low Point Were $340,000 When 30,000

Multiple Choice

Total costs at the low point were $340,000 when 30,000 units were produced and total costs at the high point were $400,000 when 40,000 units were produced.Using the high-low method,what are the estimated total costs for a production level of 36,000 units?

A) $400,000
B) $240,000
C) $160,000
D) $376,000
E) None of the answer choices is correct.