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Jones Ice Cream Stand is operated by Mr. Jones and experiences different sales patterns throughout the year. To plan for the future, Mr. Jones wants

Jones Ice Cream Stand is operated by Mr. Jones and experiences different sales patterns throughout the year. To plan for the future, Mr. Jones wants to determine its cost behavior patterns. He has the following information available about the ice cream stand's operating costs and the number of soft serve cones served.

Month

Number of ice cream cones

Total operating costs

April

1,000

$1,800

May

2,100

$1,975

June

2,125

$2,000

July

4,000

$2,700

August

2,500

$2,175

September

2,900

$2,500

Using the

highminuslow

method, the fixed costs for a month are

A.

$3,900

B.

$900

C.

$1,200

D.

$1,500

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