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Really Fast Delivery Services has the collected the following information about operating expenditures for its delivery truck fleet for the past five years: YEAR Miles

Really Fast Delivery Services has the collected the following information about operating expenditures for its delivery truck fleet for the past five years: YEAR Miles Operating Costs

YEAR Miles Operating Costs
2013 55000 195000
2014 70000 210000
2015 50000 180000
2016 65000 205000
2017 85000 225150

Using the high-low method, what is the COST ESTIMATE for FIXED COSTS for 2018?

A. $70,000

B. $115,500

C. $109,650

D. $100,000

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