Sheffield Manufacturing Company collected the following production data for the past month: Units Total Produced Cost 1600 $70500 1290 62130 1460 73000 1100 55000 If the high-low method is used, what is the monthly total cost equation? O Total cost $0+$50/unit $15400+ $36/unit O Total cost O Total cost $20900+ $31/unit O Total cost $25300+ $27/unit