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Coronado Industriess high and low level of activity last year was 53000 units of product produced in May and 17000 units produced in November. Machine

Coronado Industriess high and low level of activity last year was 53000 units of product produced in May and 17000 units produced in November. Machine maintenance costs were $198200 in May and $75800 in November. Using the high-low method, determine an estimate of total maintenance cost for a month in which production is expected to be 37000 units.

A. $139300

B. $143800

C. $166500

D. $180200

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