18) For February, the cost components of a picture frame include $0.30 for the glass, $0.75 for the wooden frame, and $0.80 for assembly. The assembly desk and tools cost $500.250 frames will be produced in the coming year. What cost function best represents these costs? A) y=1.85+500x B) y=500+1.85x C) y=3.85+600x D) y=1.05+500x 19) To allocate O/H, how many separate cost pools should be formed given the following information? Cost Cost driver Postage costs \# of brochures mailed Printing and paper costs \# of brochures mailed Quality control costs \# of inspections Customer service costs\# of customers served 20)Bob has assembled the following cost data that cannot be easily identified as either fixed or variable. What is the cost function? A) y=$48,000+$4.80x B) y=$24,000+$4.36x C) y=$34,700+$4.80x D) y=$4,000+$4.00x 21) Using the high-low method, what is the estimated total cost at an operating level of 9,000 hours