Desert Inc. has assembled the following cost data which is not readily identifiable as either fixed or variable. Spartans has hired you to help them determine how much of the cost is fixed and how much is variable. Month Cost Units

January $12,600 680

February 14,200 735

March 13,800 750

April 10,750 580

May 9,850 510

June 13,250 720

Use the high-low method to determine the cost function.

	A.	Y = 18.13 + 606.25(X)
	B.	Y = 1,456.25 + 16.46(X)
	C.	Y = 606.25 + 18.13(X)
	D.	Y = 16.46 + 1,456.25(X)