ABC used high-low data from June and July to determine its variable cost of $12 per unit. Additional information follows: Month Total costs Units produced June 2,000 $32,000 July 1,000 20,000 If ABC produces 2,300 units in August, how much is its total cost expected to be? Select one: O A. $8,000 O B . $39,600 o C. $27,600 O D. $35,600