1. Jonathan's Golf Club Company (JGCC) is in the process of analyzing its selling costs. For the prior 4 quarters, it had the following selling costs and golf clubs sold: Selling Costs ($) Quarter 1 $1,000,000 Quarter 2 1,300,000 Quarter 3 1,700,000 Quarter 4 1,100,000 Golf Clubs Sold (units) 50,000 80,000 120,000 60,000 JGCC uses the high-low method to determine what its selling costs will be in the next quarter, when it anticipates selling 100,000 units. That cost will be: a. $2,000,000 b. $1,500,000 c. $1,416,000 d. $1,645.000 e. $1,588,000