The Following Data Has Been Assembled for Robert Company The Cost Function Is ________ Where Y = Total Cost

Multiple Choice

The following data has been assembled for Robert Company.Use the high-low method.
$\begin{array}{lll}\text { Month }&\text { Cost }&\text { Hours: }\\\text { January } & \$ 24,400 & 2,000 \\\text { February } & \$ 39,000 & 2,200 \\\text { March } & \$ 35,280 & 2,750 \\\text { April } & \$ 36,400 & 3,500 \\\text { May } & \$ 40,000 & 4,000\end{array}$
The cost function is ________ where Y = Total cost and X = Number of hours.

A) Y = $3,600 + $10.40X
B) Y = $8,800 + $7.80X
C) Y = $21,360 + $1.52X
D) Y = $26,672 + $1.84X