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 $188,500

2014 70,000 $214,000

2015 50,000 $180,000

2016 65,000 $205,500

2017 85,000 $239,500

What is the best estimate of total operating expenses for 2018 using the high-low method based on total expected miles of 90,000?

a. $196,000

b. $197,000

c. $248,000

d. $192,900