Presented below are the production data for the first six months of the year for the mixed costs incurred by Gallup Company.

Month Cost Units

January $4,890 4,100

February 4,024 3,200

March 6,480 5,300

April 8,840 7,500

May 5,800 4,800

June 7,336 6,600

Gallup Company uses the high-low method to analyze mixed costs.

How would the cost function be stated?

		y = $440 + $1.12X
		y = $3,562.30 + $0.144X
		y = $107.20 + $1.12
		y = $7,850 + $0.132X