Commerce Corporation has a high probability of operating at 42000 activity hours during the upcoming period, and lower probabilities at 32000 hours and 52000 hours. The company's flexible budget revealed the following. Commerce's flexible budget formula where Y is defined as total cost and AH represents activity hours is

a. Y=$5.50AH+$24.40AH

b. Y=$5.50AH + $780000

c. Y= $1066000

d. y= $231000+$18.60Ah

e. Y=$24.10AH

	32000 hours	42000 hours	52000 hours
Variable costs	$176000	$231000	$286000
Fixed costs	780000	780000	780000