Gays operates an ice cream stand next to a local park. To plan for the future, it wants to determine its cost behaviour patterns and has collected the following monthly data for operating costs and the number of ice cream cones served: Month Number of ice Total operating cream cones cost () January 6,400 6,060 February 7,000 6,400 March 6,200 6,260 April 6,900 6,330 May 7,600 6,820 June 7,250 6,910 Assuming that this activity is within Gays' relevant range, which cost function used to estimate total operating costs (TC) for different quantities of ice cream cones (Q) would be obtained using the high-low method? A) TC () = 3,780 + 0.40Q B) TC () = 5,175 + 0.175Q C) TC () = 4,160 + 0.35Q D) TC () = 5,000 + 0.20