9. SH Inc. collected the following production data for the past four months Month Unit products Total cost 1 1,600 $44,000 2 1,300 38,000 3 1,500 45,000 4 1,100 33,000 SH Inc. uses the high-low method. Which one of the following represents the monthly total cost equation? A. Total cost = $0 + ($30 X units produced) B. Total cost = $5,500 + ($25 X units produced) C. Total cost = $8,800 + ($22 X units produced) D. Total cost = $12,000 + ($20 X units produced)