Luke Manufacturing collected the following production data for its most recent month of production. Using this data, Luke calculated a variable cost per unit of $33 and weekly fixed costs of $39,600.

Week Units Total Cost

1 4800 $ ?

2 3900 ?

3 4500 202,500

4 3300 148,500

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

A : $168,300 and $148,500

B : $148,500 and $198,000

C : $148,500 and $168,300

D : $148,500 and $202,500