A company wants to develop a monthly cost function for its packaging department.

The number of shipments mainly influences the cost. The following information is available:

Month	# of shipment	Packaging cost $
January	6,000	17,000
February	9,600	26,000
March	12,000	32,000
April	7,200	20,000

Calculate the number of shipments at which costs is $15,000 and fixed cost is $2,000 (CLO 2)

a) 10,000 units

b) 9,000 units

c) 5,200 units

d) 9,600 units