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Pelican Inc. is a manufacturing company whose total factory overhead costs fluctuate somewhat from month to month according to the number of machine-hours worked in its production facility. These costs for the last four months in 2014 are given below. The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 5,000 machine-hours level of activity as follows: Assume that all data are within the relevant range, using the high-low method how much maintenance cost would you expect the company to incur at an operating level of 7,000 machine-hours? (Round to the nearest dollars.) A. $ 54, 400 B. $ 56, 400 C. $ 62,000 D. $ 66,000 E. None of the above