Field Legal Services Is Trying to Determine the Variable and Fixed

Multiple Choice

Field Legal Services is trying to determine the variable and fixed elements of its service overhead.The following data have been collected from recent activity:
$\begin{array} { l r r } &\text { Total Service Overhead}&\text { Cases Worked}\\\text { March } & 22,900 & 112 \\ \text { April } & 20,800 & 98 \\ \text { May } & 26,400 & 138 \end{array}$
The formula for total service overhead costs is

A) $5,600 + $140 per case.
B) $5,600 + $40 per case.
C) $7,823 + $134.62 per case.
D) $7,080 + $140 per case.