Floss Corporation contains the following data in the table below. Floss Corporation is trying to use high-low method in measuring the cost functions. Month Cost Hours Jan $52, 100 5.140 Feb $44,000 3,600 March $16,100 1,200 April $51, 100 5,100 May $12,100 1,140 June $37,000 2.700 What is the estimated total cost with an operating level of 3100 hours? A 31,700 B. 33,470 C 31,408 D. 30,900