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

2013

55,000

$195,000

2014

70,000

$210,000

2015

50,000

$180,000

2016

65,000

$205,000

2017

85,000

$225,150

what is the best estimate of the total operating expenses for 2018 using the high low method based on total expected miles of 60,000?

a. 195,000

b. 196,000

c. 192,900

d. 201,000