3) The following data has been assembled for Lion Company. Use the high-low method. Month January February March April May Cost $24,400 Hours 2,000 39,000 3,500 39,280 3,450 43,400 3,200 44,160 3,900 The variable cost per hour is A) $1.84 B) $8.64 C) $1.52 D) $10.40