A firm uses simple linear regression to forecast the costs for its main product line. If fixed costs are equal to $200,000 and variable costs are $8 per unit, how many units does it need to sell at $20 per unit to make a $1,036,000 profit? O A. 44,143 B. 86,333 C. 16,667 D. 103,000 FL Co. uses the high-low method to derive a total cost formula. Using a range of units produced from 1,500 to 3,800, and a range of total costs from $32,000 to $43,500, producing 1,700 units will cost FL: A. $60,767 B. $33,000 C. $36,267 D. $8,500