5. The following data pertains to activity and utility costs for two recent years: Year 2 Year 1Activity level in units 10,000 6,000Utilities cost observed $12,000 $9,000 Using the high-low method, the cost formula for utilities is:A) $1.20 per unit. B) $4,500 plus $0.75 per unit. C) $1.50 per unit. D) $3,000 plus $3.00 per unit