Presented Below Is the Production Data for Six Months Showing

Multiple Choice

Presented below is the production data for six months showing the mixed costs incurred by Anderson Company.
$\begin{array}{lll}\text { Month }&\text { Cost }&\text { Units }\\\text { July } & \$ 5,890 & 4,100 \\\text { August } & \$ 4,012 & 3,200 \\\text { September } & \$ 7,480 & 6,300 \\\text { October } & \$ 9,000 & 7,500 \\\text { November } & \$ 5,800 & 5,800 \\\text { December } & \$ 7,336 & 6,600\end{array}$
Anderson Company uses the high-low method to analyze mixed costs.The cost function is ________ where Y= Total Cost and X= Number of units.

A) Y = $440 + $1.12X
B) Y = $300 + $1.16X
C) Y = $440 + $1.20X
D) Y = $7,850 + $0.132X