Barkoff Enterprises, which uses the high-low method to analyze cost behavior, has determined that machine hours best explain the company's utilities cost. The company's relevant range of activity varies from a low of 600 machine hours to a high of 1,200 machine hours, with the following data being available for the first six months of the year: Month Utilities Machine Hours January $ 8,800 810 February 8,460 730 March 9,050 820 April 9,460 930 May 9,748 960 June 9,250. 910 Using the high-low method, the utilities cost for Barkoff associated with 990 machine hours would be: A. $9,786 B. $9,916 C. $9,826 D. $9,636