Doyle, Inc. used the following data and the high-low method to determine that its variable cost per shipment was $2.50 and that its monthly fixed costs were $28,000.

What were the total costs for the two months that were used in the high-low analysis?

• A : $153,600 and $154,000

  B : $154,000 and $208,000

• C : $153,600 and $208,000

  D : $128,000 and $208,000