The Following Data Has Been Assembled for John Company The Expected Total Cost at an Operating Level of 1,900

Multiple Choice

The following data has been assembled for John 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 expected total cost at an operating level of 1,900 hours is ________.

A) $23,180
B) $23,620
C) $24,000
D) $24,400