Daisy Bakes Order Co. applied the high-low method of cost estimation to customer order data for the first 4 months of the year.

What is the estimated variable order-filling cost component per order?

Month Number of Orders Costs

January 1,200 $3,120

February 1,300 $3,185

March 1,800 $4,320

April 1,700 $3,895

a) $2.00

b)$2.42

c) 2.48

d) $2.50